Search Action u/s 132 Leads to Abatement of Assessment Proceedings u/s 143(3) and Affects Appeals Process.

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....Assessment u/s 143(3) - search and seizure action U/s 132 was taken during pendency of assessment proceedings - proceedings initiated U/s 143(3) stood abated by virtue of search U/s 132(2) under the second proviso of 153A(1) - CIT(A) becomes infructuous....