2022 (4) TMI 1547

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....22 & CM APPL. 19379/2022, ITA 98/2022 & CM APPL. 19380/2022, ITA 99/2022 & CM APPL. 19381/2022, ITA 100/2022 & CM APPL. 19383/2022 - -<br>Income Tax<br>ITA 101/2022, ITA 102/2022, CM APPL. 19386/2022, ITA 103/2022, CM APPL. 19387/2022, ITA 104/2022, CM APPL. 19388/2022, ITA 105/2022, CM APPL. 19389/2022, ITA 106/2022, CM APPL. 19390/2022, ITA 107/2022, CM APPL. 19391/2022, ITA 108/2022, CM APPL. 19392/2022, ITA 109/2022, CM APPL. 19393/2022, ITA 110/2022, CM APPL. 19394/2022, ITA 111/2022, CM APPL. 19395/2022, ITA 112/2022, CM APPL. 19396/2022, ITA 113/2022, CM APPL. 19397/2022, ITA 114/2022, CM APPL. 19398/2022, ITA 115/2022, CM APPL. 19399/2022, ITA 116/2022, CM APPL. 19400/2022, ITA 117/2022, CM APPL. 19401/2022, ITA 118/2022, CM APPL. 1....

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....earched requiring him to file returns for six AYs immediately preceding the previous year relevant to the AY in which the search takes place. ii. Assessments and reassessments pending on the date of the search shall abate. The total income for such AYs will have to be computed by the AOs as a fresh exercise. iii. The AO will exercise normal assessment powers in respect of the six years previous to the relevant AY in which the search takes place. The AO has the power to assess and reassess the &#39;total income&#39; of the aforementioned six years in separate assessment orders for each of the six years. In other words there will be only one assessment order in respect of each of the six AYs "in which both the disclosed and the undisclose....