In the result, the appeals of the assessee in ITA No
245D(6). Accordingly, the application in both cases, are hereby rejected.” As a result, the proceedings were abated to the assessing officer. Mangi Lal Kandoi vs. ACIT 9. The ld. AO has completed the assessment on 15.09.2017 u/s. 143(3) r.w.s. 153B(b)(1) r.w.s. 245A of the Act at Rs. 20,19,995/- as against the returned income