Returns Before Search Not Final: Section 153A Treats Them as First-Time; Deduction Based on Computed Income Only.

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....Since the return filed before the date of search did not attain finality, return filed u/s 153A of the Act has to be treated as having been filed for the first time and claim of deduction has to be considered only and only on the basis of income computed for filing return u/s 153A....