153A , section 153B and section 153C , all
other provisions of this Act shall apply to the
assessment or reassessment made under section
153A ... order under sub-
section (1) of section 245D is received by the
Commissioner under sub-section (2) of that section,
shall be excluded. If, after
notices under section 143(2) was issued and assessment
was not abated in view of the second proviso to section 153A of the Act.
Once ... provided under section 153B .
The question now is - what is the scope of
assessment or reassessment of total income u/s
153A
Section 153C or Section 158BC or
Section 158BD on the basis of search initiated under Section 132 , or
requisition made under Section 132A ... Section 153C or Section 158BC or
Section 158BD on the basis of search initiated under Section 132 , or
requisition made under Section 132A
cannot be claimed
without filing of revised return. Return filed in response
to notice u/s 153A of the Income ... assessment under Sections
147 and 148 , have been removed by the non obstante
clause with which sub section (1) of Section 153A
opens. The time
153C. -[(1)] Notwithstanding anything contained in section 139 , section 147 ,
section 148 , section 149 , section 151 and section 153 , where the Assessing Officer
is satisfied ... 153C. -[(1)] --[Notwithstanding anything contained in section 139 . section 147 ,
section 148 , section 149 , section 151 and section 153 , where the Assessing Officer
is satisfied
Section 153C(1) reads as under:
"153C (1) Notwithstanding anything contained in section 139 ,
section 147 , section 148 , section 149 , section 151 and section ... search under section 132 or
making of requisition under section 132A in the second
45
proviso to [sub-section (1) of] section 153A shall
against the returned income of INR 60285750/- per order dated
30/12/2018 passed u/s 153A read with section 143 (3) of the income ... year to invoke the
provisions of section 68 of the Act in an assessment made u/s 153A
of the Act read with section
153C. (1) Notwithstanding anything contained in section 139, section 147, section 148, section 149, section 151 and section 153, where the Assessing Officer is satisfied ... search under section 132 or making of requisition under section 132A in the second proviso to sub-section (1) of section 153A shall be construed
conducted under section 132 or requisition is
made under section 132A .
5. Now explaining the specific provisions of the section 153A ... custodian of all such returns
including the returns relatable to pending assessments that stand
abated Sub-section (2) of Section I53A mandates that
this section, section 153B
and section 153C , all other provisions of this Act shall
apply to the assessment made under this section ... requisition
under section 132A , as the case may be, shall abate. We further find
that Sub-section (2) of Sec. 153A provides that where
