2019 (7) TMI 1746

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....P. Madhavi Devi, Judicial Member And Shri S. Rifaur Rahman, Accountant Member For the Assessee : Shri K.C. Devdas For the Revenue : Shri YVST Sai ORDER PER S. RIFAUR RAHMAN, AM: These Miscellaneous Applications are filed by the assessee u/s 254(2) of the Income Tax Act seeking rectification/modification of the order of the Tribunal dated 15/02/2019 in ITA Nos. 607/Hyd/2016 and other....

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....Assessment Year 2010-11 does not abate as it was not pending on date of search. (ii) Asst. Year 2011-12: The assessment for 2011-12 was pending consequent to a return of income having been filed u/s 139 on 29/09/2011 and the time for issue of notice u/s 143(2) being 30/09/2012 and not having expired as on the date of search, the proceedings for AY 2011-12 a bates. (iii) ....

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.... (v) Asst. Year 2014-15: Search took place 24/04/2012. This Assessment Year is outside the scope of search proceedings and therefore, the question of abatement does not arise. (vi) Assessment Year 2015-16: Search took place on 24/04/2012. This Assessment Year is outside the scope of search proceedings and therefore, the question of abatement does not arise. 3. R....