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Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
reassessment can be made. The word “assessed” in section 153A is relatable to abated proceeding i.e. “those pending date of search” and the word assessed to complete assessment proceeding. Mr. Dhawan further argued that in case of Kabul Chawla, supra the order of the Hon’ble Supreme Court in case of ACIT vs. Rajesh Jhaveri Stock Brokers Pvt. Ltd. Appeal