Proceedings u/s 153C – only the assessment proceedings and the ...
Case Laws Income Tax
May 12, 2014
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
View Source