https://www.taxtmi.com/caselaws?id=788276 Section 153A distinguishes between pending and completed assessments when a search is initiated. Pending assessment or reassessment proceedings abate under the second proviso to Section 153A(1), whereas completed assessment orders that subsist on the search date do not abate but may be reopened or reassessed within the search-linked six-year regime. A fresh valid Section 153A assessment determines total income for the relevant year and subsumes the earlier completed assessment for that year. The subsequent assessment prevails on matters of disallowance or income determination, rendering the earlier order inoperative to the extent of overlap. en-us Fri, 13 Mar 2026 00:00:00 +0530 Thu, 19 Mar 2026 08:59:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788276 Section 153A distinguishes between pending and completed assessments when a search is initiated. Pending assessment or reassessment proceedings abate under the second proviso to Section 153A(1), whereas completed assessment orders that subsist on the search date do not abate but may be reopened or reassessed within the search-linked six-year regime. A fresh valid Section 153A assessment determines total income for the relevant year and subsumes the earlier completed assessment for that year. The subsequent assessment prevails on matters of disallowance or income determination, rendering the earlier order inoperative to the extent of overlap. Case-Laws Income Tax Fri, 13 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788276