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Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
section 153A; ii) all pending assessments/reassessments shall standabated; I.T.A. Nos. 22/Asr/2020 37 &33 Others iii) in case any incriminating material isfound/unearthed, even, in case of unabated/completedassessments, the AO would assume the jurisdiction toassess or reassess