Petitioner's Argument: Tax Demand Should Abate u/s 153A Notice, But No Legal Bar on Tax Recovery Exists.

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....Assessment u/s 153A - petitioner contended that after issuance of notice u/s 153A pending demand also abate - there is no statutory provision under the Income Tax Act which provides that in case search was conducted/assessment proceeding u/s 153A has been initiated, then, the tax, which remains unpaid by the assessee for the same period, cannot be recovered from the assessee....