Bench: Honourable The Chief Justice Honourable Mrs. Justice Susmita Phukan Khaund Judgment Date : 02-08-2023 (S.P. Khaund, J) 1. Heard Mr. S. Chetia, Learned Senior Standing Counsel, Income Tax Department & Mr. G.N. Sahewalla, Learned Senior Counsel For The Respondent Assisted By Learned Counsel Mr. M. Sahewalla. 2. This Is An Appeal U/S 260A Of Income Tax Act, 1961 (The I.T. Act For Short) Against The Order Dated 14.11.2018 Passed By The Income Tax Appellate Tribunal ‘E’ Court

153 A of the Act. Once the proceeding u/s 153A of the Act are initiated, which are special proceedings, the legislature in its wisdom bifurcates differential treatment for abated assessment and unabated assessment. In respect of abated assessment (i.e. pending proceedings on the date of search) fresh assessments are to be framed by the learned AO u/s 153A