Section 153C: Only pending assessments abate on search initiation; completed assessments under appeal remain unaffected.

Proceedings u/s 153C – only the assessment proceedings and the re-assessment pending on the date of initiation of search, shall abate u/s 153A and if an appeal is pending against a completed assessment before the Tribunal on the date of search, then such completed proceeding do not abate - AT .....

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