Correctness and validity of assessment, Income Tax

[Anuj Bansal]

wether assessment made by A.O , u/s 143(3) said to be correct & valid if befor assessement made by him under 143(3) A search u/s 132 has been already conducted,

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[Rama Krishana]

The provisions of section 158BA are overriding provisions. But explanation to section 158BA permits regular assessment in addition to block assessment. Therefore the order of AO can not be held as wrong.