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TMI Blog2018 (5) TMI 2052X X X X Extracts X X X X X X X X Extracts X X X X ..... set of appeals on identical question were dismissed , [ 2018 (4) TMI 401 - DELHI HIGH COURT] wherein held the assessments can be said to be pending only if the AO is statutorily required to do something further. If the section 143(2) notice has been issued, the assessment can be said to be pending. However an assessment which has been contested up to the High Court cannot be said to be pending. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. In these circumstances, no question of law arises. - ITA 545 to 547, 549 to 552/2018 & CM APPL. 18962 to 18966, 18972, 18974 /2018 - - - Dated:- 8-5-2018 - MR. S. RAVINDRA BHAT AND MR. A. K. CHAWLA, JJ. For the Appellants : Mr.Ashok Manchandan and Mr. Raghvendra Singh, Advocates for Revenue. For the Respondent : None ORDER MR. A. K. CHAWLA, JJ. These appeals of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... u/s 153A were framed for different assessment years making various additions. It is assessee s claim that the addition was not tenable as the regular/original return had been filed wherein the particulars relating to the addition has been disclosed and the same had been added by the AO in the assessment made u/s 143 (3) of the Act. It is also seen that the assessee had preferred an appeal before t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... only if the AO is statutorily required to do something further. If the section 143(2) notice has been issued, the assessment can be said to be pending. However an assessment which has been contested up to the High Court cannot be said to be pending. The power given by the first proviso to assess income for six assessment years has to be confined to the undisclosed income unearthed during search an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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