CIT v. Kabul Chawla

380 ITR 573High Court2016#3 most cited

What is CIT v. Kabul Chawla authority for?

In a search assessment under Section 153A, additions can only be made for completed or non-abated assessment years if incriminating material relevant to those years is found during the search, although notice under Section 153A(1) is mandatorily issued for six assessment years preceding the search.

3,235

judgments rely on this decision, according to BharatTax’s citation analysis of 367,514 Indian tax judgments — from 2015 to 2026.

Also referred to as

CIT v. Kabul Chawla · Kabul Chawla · section 153A · section 132 · incriminating material · search assessment · non-abated years · scope of assessment · additions · undisclosed income

Also reported as

61 Taxmann.com 412234 Taxmann 300281 CTR 45

Sections most often in play

Section 153ASection 132Section 143(3)Section 147Section 148Section 153CSection 132ASection 143(2)
Read the full judgment

Issues it is cited on

section 158bcstatement under section 132(4)section 132asection 158bblock periodsection 132(1)section 153a(1)section 158section 153bsearch assessmentpanchnamaincriminating material

Judgments citing CIT v. Kabul Chawla

Jud Cement Limited, Shillong vs. Assistant Commissioner of Income, Circle - Shillong, Shillong

Appeals are allowed in view of our foregoing detailed discussions

ITA 40/GTY/2017[2008-09]Status: DisposedITAT Guwahati06 Sept 2019AY 2008-09

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)Section 147Section 68Section 80l

…re clear that the CIT(A) has quashed the impugned assessment(s) on the ground that the department had not found or seized any incriminating material against the assessee during the course of search in issue. Various high court(s) in CIT vs Kabul Chawla (2016) 380 ITR 573 (del), PCIT vs. M/s Salasar Stock Broking Ltd in GA No. 1929/2016 ITAT No.264 of 2016 dated 24.08.2016 (Cal), PCIT vs Dipak J Panchal (2017) 397 ITR 153 (Guj) support the assessee’s case qua the instant legal aspect. Mr. Singh has quoted E.N. Gopakumar vs. CIT (2017) 390 ITR 131 (Ker) and CIT vs. Kesarwani Zarda Bhander Income-tax Appeals No.270/…

Jud Cement Limited, Shillong vs. Assistant Commissioner of Income, Circle - Shillong, Shillong

Appeals are allowed in view of our foregoing detailed discussions

ITA 39/GTY/2017[2006-07]Status: DisposedITAT Guwahati06 Sept 2019AY 2006-07

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)Section 147Section 68Section 80l

…re clear that the CIT(A) has quashed the impugned assessment(s) on the ground that the department had not found or seized any incriminating material against the assessee during the course of search in issue. Various high court(s) in CIT vs Kabul Chawla (2016) 380 ITR 573 (del), PCIT vs. M/s Salasar Stock Broking Ltd in GA No. 1929/2016 ITAT No.264 of 2016 dated 24.08.2016 (Cal), PCIT vs Dipak J Panchal (2017) 397 ITR 153 (Guj) support the assessee’s case qua the instant legal aspect. Mr. Singh has quoted E.N. Gopakumar vs. CIT (2017) 390 ITR 131 (Ker) and CIT vs. Kesarwani Zarda Bhander Income-tax Appeals No.270/…

DCIT Cen Cir 1(1), Mumbai vs. Arunkumar R Mehta, Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 2477/MUM/2018[2007-08]Status: DisposedITAT Mumbai06 Sept 2019AY 2007-08

Bench: Shri G. Manjunatha & Shri Ram Lal Negidcit, Central Circle-1(1) Vs. Arun Kumar R. Mehta Room No.903, 9Th Floor 1608, Prasad Chamber Old Cgo(Annexe) Behind Tbz, Opera House M.K.Road Mumbai-400 004 Mumbai-400 020 Pan/Gir No.Aabpm3327M Appellant) .. Respondent)

Section 132Section 143(3)Section 153ASection 69A

…t and substantiate the said addition. The said additions made for both the years under consideration are therefore, deleted. [Para 11] 21. The assessee has also relied upon the decision of the Hon’ble Delhi High Court in the case of CIT vs Kabul Chawla (2016) 380 ITR 573(Del.) where the Court held as under:- ■ On a conspectus of section 153A(1), read with the provisos thereto, and in the light of the law explained in various decisions, the legal position that emerges is as under: (i) Once a search takes place under section 132, notice under section 153A(1) will have to be mandatorily issued to the person searche…

ACIT, New Delhi vs. M/S Jakson Ltd., Noida

In the result, all the four appeals filed by the Revenue are dismissed

ITA 6065/DEL/2016[2011-12]Status: DisposedITAT Delhi06 Sept 2019AY 2011-12

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Ved Jain, CAFor Respondent: Smt. Naina Soin Kapil, Sr. DR
Section 132Section 133(6)Section 143(3)Section 14ASection 153ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : D : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA Nos.6062 to 6065/Del/2016 Assessment Years: 2008-09 to 2011-12 ACIT, Vs Jakson Ltd., Central Circle-4, A-43, Phase II, New Delhi. Noida Extension, Noida. PAN: AAACJ5347C (Appellant) (Respondent) Assessee by : Shri Ved Jain, CA Revenue by : Smt. Naina Soin Kapil, Sr. DR Date of Hearing : 04.09.2019 Date of Pronouncement : 06.09.2019 ORDER PER R.K. PANDA, AM: ITA Nos.6062 to 6064/Del/2016 filed by the Revenue are directed against the common order dated 23rd Septemb…

ACIT, New Delhi vs. M/S Jakson Ltd., Noida

In the result, all the four appeals filed by the Revenue are dismissed

ITA 6062/DEL/2016[2008-09]Status: DisposedITAT Delhi06 Sept 2019AY 2008-09

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Ved Jain, CAFor Respondent: Smt. Naina Soin Kapil, Sr. DR
Section 132Section 133(6)Section 143(3)Section 14ASection 153ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : D : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA Nos.6062 to 6065/Del/2016 Assessment Years: 2008-09 to 2011-12 ACIT, Vs Jakson Ltd., Central Circle-4, A-43, Phase II, New Delhi. Noida Extension, Noida. PAN: AAACJ5347C (Appellant) (Respondent) Assessee by : Shri Ved Jain, CA Revenue by : Smt. Naina Soin Kapil, Sr. DR Date of Hearing : 04.09.2019 Date of Pronouncement : 06.09.2019 ORDER PER R.K. PANDA, AM: ITA Nos.6062 to 6064/Del/2016 filed by the Revenue are directed against the common order dated 23rd Septemb…

ACIT, New Delhi vs. M/S Jaypee Financial Services Ltd., New Delhi

In the result, all the four appeals filed by the Revenue are dismissed

ITA 4262/DEL/2016[2007-08]Status: DisposedITAT Delhi05 Sept 2019AY 2007-08

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Ved Jain, CAFor Respondent: Smt. Naina Soin Kapil, Sr. DR
Section 132Section 142Section 143(1)Section 153ASection 40A(3)

…/- wherein he made addition of Rs.14,97,45,205/- on account of Client Code Modification and Rs.22,242/- u/s 40A(3) of the Act. 4. In appeal, the ld.CIT(A), following the decision of the Hon'ble Delhi High Court in the case of CIT vs. Kabul Chawla reported in 380 ITR 573, deleted the addition of Rs.14,97,47,205/- made by the Assessing Officer on account of Client Code Modification. He, however, sustained the addition of Rs.22,242/- made by the Assessing Officer u/s 40A(3) of the Act. 5. Aggrieved with the order of the CIT(A), the Revenue is in appeal before the tribunal by raising the following grounds:- (a) On…

ACIT, New Delhi vs. M/S Jaypee Financial Services Ltd., New Delhi

In the result, all the four appeals filed by the Revenue are dismissed

ITA 4265/DEL/2016[2010-11]Status: DisposedITAT Delhi05 Sept 2019AY 2010-11

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Ved Jain, CAFor Respondent: Smt. Naina Soin Kapil, Sr. DR
Section 132Section 142Section 143(1)Section 153ASection 40A(3)

…/- wherein he made addition of Rs.14,97,45,205/- on account of Client Code Modification and Rs.22,242/- u/s 40A(3) of the Act. 4. In appeal, the ld.CIT(A), following the decision of the Hon'ble Delhi High Court in the case of CIT vs. Kabul Chawla reported in 380 ITR 573, deleted the addition of Rs.14,97,47,205/- made by the Assessing Officer on account of Client Code Modification. He, however, sustained the addition of Rs.22,242/- made by the Assessing Officer u/s 40A(3) of the Act. 5. Aggrieved with the order of the CIT(A), the Revenue is in appeal before the tribunal by raising the following grounds:- (a) On…

ACIT, New Delhi vs. M/S. Comfort Net Traders (I) Pvt. Ltd., New Delhi

In the result, whereas appeal of the revenue is dismissed, the Cross Objection of the assessee is allowed

ITA 5574/DEL/2015[2009-10]Status: DisposedITAT Delhi03 Sept 2019AY 2009-10

Bench: Shri Prashant Maharishi & Shri K. Narasimha Chary

For Appellant: Shri Somi Aggarwal, AdvocateFor Respondent: Ms. Sushma Singh, CIT DR
Section 132Section 143(2)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER ITA. No.5574/Del/2015 Assessment Year: 2009-10 ACIT, Central Circle-17, vs Comfort Net Traders (I) P. Ltd. New Delhi. Shop No.26, Nathu SinghMarket, Masood Pur, Vasant Kunj New Delhi PAN AAACC3286D C.O. No.374/Del/2015 ITA. No.5574/Del/2015 Assessment Year: 2009-10 Comfort Net Traders (I) P. Ltd. vs ACIT, Circle 4(1), Shop No.26, Nathu Singh Market, New Delhi. Masood Pur, Vasant Kunj New Delhi PAN AAACC3286D (Appellant) (Respondent) Assessee by: Shri Somi A…

ACIT, New Delhi vs. M/S Subash Dabas, New Delhi

In the result, the appeal filed by the Revenue is dismissed and the cross objection filed by the assessee is allowed

ITA 2398/DEL/2016[2008-09]Status: DisposedITAT Delhi02 Sept 2019AY 2008-09

Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year: 2008-09 Acit, Vs Subhash Dabas, Central Circle-18, Prop. Tirupati Construction Co., New Delhi. C/O Tirupati Bldgs. & Offices Pvt. Ltd., Plot No.3, Dwarka City Centre, Sector-10, Dwarka, New Delhi. Pan: Aagpd6947F Co No.221/Del/2016 (Ita No.2398/Del/2016) Assessment Year: 2008-09 Subhash Dabas, Vs. Acit, Prop. Tirupati Construction Co., Central Circle-18, C/O Tirupati Bldgs. & New Delhi,. Offices Pvt. Ltd., Plot No.3, Dwarka City Centre, Sector-10, Dwarka, New Delhi. Pan: Aagpd6947F (Appellant/Cross Objector) (Respondent) Assessee By : Shri Mahavir Singh, Advocate Revenue By : Ms Nidhi Srivastava, Cit, Dr Date Of Hearing : 21.08.2019 Date Of Pronouncement : 02.09.2019 Order Per R.K. Panda, Am: The Appeal Filed By The Revenue Is Directed Against The Order Dated 22Nd February, 2016 Of The Cit(A)-27, New Delhi Relating To Assessment Year 2008-09. Co No.221/Del/2016 The Assessee Has Also Filed Cross Objections Against The Appeal Filed By The Revenue. For The Sake Of Convenience, These Were Heard Together & Are Being Disposed Of By This Common Order.

For Appellant: Shri Mahavir Singh, AdvocateFor Respondent: Ms Nidhi Srivastava, CIT, DR
Section 127Section 132Section 133(6)Section 139(1)Section 153ASection 2(22)(e)Section 68

…e of search and no addition has been made in the assessment order on the basis of any incriminating material found during the course of search. Therefore, in view of the decision of the Hon'ble Delhi High Court in the case of CIT vs. Kabul Chawla, reported in 380 ITR 573, no addition could have been made for the impugned assessment year. Referring to the decision of the coordinate Bench of the Tribunal in assessee’s own case vide ITA No.2330/Del/2016 and CO No.223/Del/2016, order dated 30th July,2019 for assessment year 2007-08, he submitted that under identical circumstances the appeal filed by the Revenue was d…

Dy. Commissioner of Income Tax, Central Circle-1(3), Hyderabad vs. Asr Engineering and Projects Limited, Hyderabad

In the result, a) ITA Nos

ITA 226/HYD/2019[2012-13]Status: DisposedITAT Hyderabad30 Aug 2019AY 2012-13

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…operation cannot be used to advantage by the assessee to make claims which are . not made earlier. It is also submitted that neither the AO nor the assessee can seek unfettered jurisdiction in case of search assessments u/s 153A. In the case of Kabul Chawla (380 ITR 573), the Hon'ble Delhi High Court held (at para 37 of the decision) that "v. In absence of any incriminating material, the completed assessment can be reiterated and the abated assessment or reassessment can be made. The word 'assess' in Section 153 A is relatable to abated proceedings (i.e. those pending on the date of search) and the word 'reasses…

Dy. Commissioner of Income Tax, Central Circle-1(3), Hyderabad vs. Asr Engineering and Projects Limited, Hyderabad

In the result, a) ITA Nos

ITA 225/HYD/2019[2012-13]Status: DisposedITAT Hyderabad30 Aug 2019AY 2012-13

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…operation cannot be used to advantage by the assessee to make claims which are . not made earlier. It is also submitted that neither the AO nor the assessee can seek unfettered jurisdiction in case of search assessments u/s 153A. In the case of Kabul Chawla (380 ITR 573), the Hon'ble Delhi High Court held (at para 37 of the decision) that "v. In absence of any incriminating material, the completed assessment can be reiterated and the abated assessment or reassessment can be made. The word 'assess' in Section 153 A is relatable to abated proceedings (i.e. those pending on the date of search) and the word 'reasses…

Dy. Commissioner of Income Tax, Central Circle-1(3), Hyderabad vs. Asr Engineering and Projects Limited, Hyderabad

In the result, a) ITA Nos

ITA 224/HYD/2019[2011-12]Status: DisposedITAT Hyderabad30 Aug 2019AY 2011-12

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…operation cannot be used to advantage by the assessee to make claims which are . not made earlier. It is also submitted that neither the AO nor the assessee can seek unfettered jurisdiction in case of search assessments u/s 153A. In the case of Kabul Chawla (380 ITR 573), the Hon'ble Delhi High Court held (at para 37 of the decision) that "v. In absence of any incriminating material, the completed assessment can be reiterated and the abated assessment or reassessment can be made. The word 'assess' in Section 153 A is relatable to abated proceedings (i.e. those pending on the date of search) and the word 'reasses…

Dy. Commissioner of Income Tax, Central Circle-1(3), Hyderabad vs. Asr Engineering and Projects Limited, Hyderabad

In the result, a) ITA Nos

ITA 223/HYD/2019[2010-11]Status: DisposedITAT Hyderabad30 Aug 2019AY 2010-11

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…operation cannot be used to advantage by the assessee to make claims which are . not made earlier. It is also submitted that neither the AO nor the assessee can seek unfettered jurisdiction in case of search assessments u/s 153A. In the case of Kabul Chawla (380 ITR 573), the Hon'ble Delhi High Court held (at para 37 of the decision) that "v. In absence of any incriminating material, the completed assessment can be reiterated and the abated assessment or reassessment can be made. The word 'assess' in Section 153 A is relatable to abated proceedings (i.e. those pending on the date of search) and the word 'reasses…

Dy. Commissioner of Income Tax, Central Circle-1(3), Hyderabad vs. Asr Engineering and Projects Limited, Hyderabad

In the result, a) ITA Nos

ITA 222/HYD/2019[2009-10]Status: DisposedITAT Hyderabad30 Aug 2019AY 2009-10

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…operation cannot be used to advantage by the assessee to make claims which are . not made earlier. It is also submitted that neither the AO nor the assessee can seek unfettered jurisdiction in case of search assessments u/s 153A. In the case of Kabul Chawla (380 ITR 573), the Hon'ble Delhi High Court held (at para 37 of the decision) that "v. In absence of any incriminating material, the completed assessment can be reiterated and the abated assessment or reassessment can be made. The word 'assess' in Section 153 A is relatable to abated proceedings (i.e. those pending on the date of search) and the word 'reasses…

Dy. Commissioner of Income Tax, Central Circle-1(3)., Hyderabad vs. Sai Sudhir Infrastructures Limited, Hyderabad

In the result, a) ITA Nos

ITA 1385/HYD/2017[2012-13]Status: DisposedITAT Hyderabad30 Aug 2019AY 2012-13

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…operation cannot be used to advantage by the assessee to make claims which are . not made earlier. It is also submitted that neither the AO nor the assessee can seek unfettered jurisdiction in case of search assessments u/s 153A. In the case of Kabul Chawla (380 ITR 573), the Hon'ble Delhi High Court held (at para 37 of the decision) that "v. In absence of any incriminating material, the completed assessment can be reiterated and the abated assessment or reassessment can be made. The word 'assess' in Section 153 A is relatable to abated proceedings (i.e. those pending on the date of search) and the word 'reasses…

Dy. Commissioner of Income Tax, Central Circle-1(3)., Hyderabad vs. Sai Sudhir Infrastructures Limited, Hyderabad

In the result, a) ITA Nos

ITA 1384/HYD/2017[2011-12]Status: DisposedITAT Hyderabad30 Aug 2019AY 2011-12

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…operation cannot be used to advantage by the assessee to make claims which are . not made earlier. It is also submitted that neither the AO nor the assessee can seek unfettered jurisdiction in case of search assessments u/s 153A. In the case of Kabul Chawla (380 ITR 573), the Hon'ble Delhi High Court held (at para 37 of the decision) that "v. In absence of any incriminating material, the completed assessment can be reiterated and the abated assessment or reassessment can be made. The word 'assess' in Section 153 A is relatable to abated proceedings (i.e. those pending on the date of search) and the word 'reasses…

Dy. Commissioner of Income Tax, Central Circle-1(3)., Hyderabad vs. Sai Sudhir Infrastructures Limited, Hyderabad

In the result, a) ITA Nos

ITA 1383/HYD/2017[2010-11]Status: DisposedITAT Hyderabad30 Aug 2019AY 2010-11

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…operation cannot be used to advantage by the assessee to make claims which are . not made earlier. It is also submitted that neither the AO nor the assessee can seek unfettered jurisdiction in case of search assessments u/s 153A. In the case of Kabul Chawla (380 ITR 573), the Hon'ble Delhi High Court held (at para 37 of the decision) that "v. In absence of any incriminating material, the completed assessment can be reiterated and the abated assessment or reassessment can be made. The word 'assess' in Section 153 A is relatable to abated proceedings (i.e. those pending on the date of search) and the word 'reasses…

Dy. Commsioner of Income Tax, Central Circle-1(3)., Hyderabad vs. Sai Sudhir Infrastructures Limited., Hyderabad

In the result, a) ITA Nos

ITA 1382/HYD/2017[2009-10]Status: DisposedITAT Hyderabad30 Aug 2019AY 2009-10

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…operation cannot be used to advantage by the assessee to make claims which are . not made earlier. It is also submitted that neither the AO nor the assessee can seek unfettered jurisdiction in case of search assessments u/s 153A. In the case of Kabul Chawla (380 ITR 573), the Hon'ble Delhi High Court held (at para 37 of the decision) that "v. In absence of any incriminating material, the completed assessment can be reiterated and the abated assessment or reassessment can be made. The word 'assess' in Section 153 A is relatable to abated proceedings (i.e. those pending on the date of search) and the word 'reasses…

Asr Enginering & Projects Limited (Formerly Sai Sudhir Infrastructures Limited), Hyderabad vs. Dy. Commissioner of Income Tax, Central Circle-1(3), Hyderabad

In the result, a) ITA Nos

ITA 1136/HYD/2017[2011-12]Status: DisposedITAT Hyderabad30 Aug 2019AY 2011-12

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…operation cannot be used to advantage by the assessee to make claims which are . not made earlier. It is also submitted that neither the AO nor the assessee can seek unfettered jurisdiction in case of search assessments u/s 153A. In the case of Kabul Chawla (380 ITR 573), the Hon'ble Delhi High Court held (at para 37 of the decision) that "v. In absence of any incriminating material, the completed assessment can be reiterated and the abated assessment or reassessment can be made. The word 'assess' in Section 153 A is relatable to abated proceedings (i.e. those pending on the date of search) and the word 'reasses…

Asr Enginering & Projects Limited (Formerly Sai Sudhir Infrastructures Limited), Hyderabad vs. Dy. Commissioner of Income Tax, Central Circle-1(3), Hyderabad

In the result, a) ITA Nos

ITA 1135/HYD/2017[2010-11]Status: DisposedITAT Hyderabad30 Aug 2019AY 2010-11

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…operation cannot be used to advantage by the assessee to make claims which are . not made earlier. It is also submitted that neither the AO nor the assessee can seek unfettered jurisdiction in case of search assessments u/s 153A. In the case of Kabul Chawla (380 ITR 573), the Hon'ble Delhi High Court held (at para 37 of the decision) that "v. In absence of any incriminating material, the completed assessment can be reiterated and the abated assessment or reassessment can be made. The word 'assess' in Section 153 A is relatable to abated proceedings (i.e. those pending on the date of search) and the word 'reasses…