Appeal are disposed off and all the appeals of the
Bench: Us By The Department. The Facts As Well As Issues, Are More Or Less Involving The Disallowance Of Labour Expenses & Therefore, These Twelve Appeals Were Head
reassessment in respect of any of those six years which are pending shall abate. Thus, once a search takes place under Section 132 of the Act, notice under Section 153A(1) will have to be mandatorily issued to the person searched requiring him to file returns for six AYs immediately 39 M/s. Bhivaram PannalalKumawat vs ACIT , Central Circle-3, Jaipur