TMI BlogValidity of assessment u/s 153A r.w.r.153C - proceedings under Section 148 of the Act admittedly lapsed...Validity of assessment u/s 153A r.w.r.153C - proceedings under Section 148 of the Act admittedly lapsed - the lack of jurisdiction was not established by the petitioners - The date of search for the proceedings under Section 153C of the Act in the present case, is 28.11.2019, on which date, the reopening proceedings under Section 147 of the Act was pending. Thus, the said proceedings stood abated on initiation of assessment / reassessment proceedings under Section 153C of the Act on 16.12.2019. ..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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