Section 153C: Only pending assessments abate on search initiation; completed assessments under appeal remain unaffected.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Proceedings u/s 153C – only the assessment proceedings and the re-assessment pending on the date of initiation of search, shall abate u/s 153A and if an appeal is pending against a completed assessment before the Tribunal on the date of search, then such completed proceeding do not abate - AT....