PR. COMMISSIONER OF INCOME TAX CENTRAL 3 vs. ABHISAR BUILDWELL P. LTD
C.A. No.-006580-006580 - 2021Supreme Court24 Apr 2023
Bench: HON'BLE MR. JUSTICE M.R. SHAH
Section 153ASection 2(45)Section 4Section 5
u/s 132A
and not before that.
b. Once a search gets initiated or a requisition is made,
the assessment process under every other provision
of the Income Tax Act would abate.
c. This is clear by virtue of the expression employed in
Section 153A(1) “Notwithstanding anything contained
in Section 139, 147, 148, 149, 151 and 153.” Being
