seizure
operation conducted under Section 132(4) of the Act, the assessee was given
notice under Section 153A to file fresh return of his income ... Section 153A (1)(a) which reads:
"Notwithstanding anything contained in section 139 , section
147 , section 148 , section 149 , section 151 and section
from Section 153A is as under:
"(1) Notwithstanding anything contained in section 139 ,
section 147 , section 148 . Section 149 , section 151 and
section ... more particularly under section 139(1) -
Held, yes - Whether deduction claimed under section 80-
IB(10) in a return filed under section 153A
income
under section 153A of the Act. It was also stated that as soon
proceeding under section 153A are initiated, the original return
becomes null ... Section 153A (1)(a) which reads:
"Notwithstanding anything contained in section 139 , section 147 ,
section 148 , section 149 , section 151 and section
main person of "barter group" has not filed return under section 153A of the Act
but filed settlement appeal. Therefore ... method provided under accounting standard
and under the provisions of the Act in the return filed under section 153A of the
Act. It was contended
Section 153A (1)(a) which reads:
"Notwithstanding anything contained in section 139, section 147,
section 148, section 149, section 151 and section ... original return under Section 139.
15. No quarrel that once the assessment officer accepts the revised return
filed under Section 153A, the original return filed
section 153A read as under
"153A. ((1)) Notwithstanding anything contained in section 139 , section 147 ,
section 148 , section 149 , section 151 and section ... section
153A of the Act which read as under:-
"153A (1) Notwithstanding anything contained in section 139 , Section
147 , section 148 , section 149 , section
return of
income has been considered under section 153A of the Act. As per
section 153A , once a return of income was filed, and then ... return of income filed under
section 139(1) of the Act and subsequent assessment of income
under section 143(3) or under section 153A
return of income filed under section
139(1) was again repeated i.e. the return of income declared in the return filed
under section 153A ... imposition of penalty under section 271(1)(c) resulting as a result of search
assessments made under section 153A , original return of income filed under
return of income filed under section
139(1) was again repeated i.e. the return of income declared in the return filed
under section 153A ... imposition of penalty under section 271(1)(c) resulting as a result of search
assessments made under section 153A , original return of income filed under
return of income filed under section
139(1) was again repeated i.e. the return of income declared in the return filed
under section 153A ... imposition of penalty under section 271(1)(c) resulting as a result of search
assessments made under section 153A , original return of income filed under
