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2019 (8) TMI 366 - HC - Income TaxAssessment u/s 153A - petitioner contended that after issuance of notice u/s 153A pending demand also abate - HELD THAT:- In the present case, it is true that a notice was issued u/s 153. The petitioner was asked to furnish true and correct particulars of income including the income, which was included by the petitioner in the original return while finalizing the total income, meaning thereby, the return filed in response to the notice u/s 153A includes the income tax income (if any) in addition to income originally declared by the petitioner while filing the return u/s 139(1). Meaning thereby, in short, it is as clear as noon of the day that even after filing of the return u/s 153 , in fact, originally declared and demand raised thereon remains alive. There is no statutory provision under the Income Tax Act, 1961, which provides that in case search was conducted/assessment proceeding under Section 153A has been initiated, then, the tax, which remains unpaid by the assessee for the same period, cannot be recovered from the assessee. In the considered opinion of this Court, the ground raised by the petitioner for quashment of notice by taking into account Section 153A does not arise. It is not the case of the petitioner that the notice is without jurisdiction. It is admitted position that till today, no reply to the notice nor any return for the said assessment years as required were furnished before the learned Authority. Even though if any order of assessment or re-assessment is passed, the petitioner is having statutory remedy of appeal. Furthermore, there is time limit prescribed for completion of assessment u/s 153-A. On due consideration of the aforesaid, no case is made out to entertain this writ petition.
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