https://www.taxtmi.com/caselaws?id=799365 Pending regular assessment proceedings within the six-year period covered by section 153A abate on the date of a search under the second proviso to section 153A(1). Once abatement occurs, the Assessing Officer cannot validly complete the former regular assessment under section 143(3). An assessment made despite that abatement is non est, and proceedings consequentially founded on that assessment are likewise invalid. en-us Mon, 19 Jan 2026 00:00:00 +0530 Mon, 21 Sep 2026 08:57:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799365 Pending regular assessment proceedings within the six-year period covered by section 153A abate on the date of a search under the second proviso to section 153A(1). Once abatement occurs, the Assessing Officer cannot validly complete the former regular assessment under section 143(3). An assessment made despite that abatement is non est, and proceedings consequentially founded on that assessment are likewise invalid. Case-Laws Income Tax Mon, 19 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799365