Assessment u/s 153C - the provisions of these sections provide that pending assessments shall abate. In...

Assessment u/s 153C - the provisions of these sections provide that pending assessments shall abate. In this case, since the financial year was itself not over there is no question of assessee having filed a return and assessment proceedings being abated. In this view of the matter, the additional ground raised by the assessee is frivolous without any legal basis and hence the same is dismissed. - AT .....

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