search under section 132 or requisition under section
132A , as the case may be, shall abate. Sub-section (2)
of section 153A ... income. Thus, while in view of the mandate of sub-
section (1) of section 153A of the Act, in every case
where there
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 ... Notwithstanding anything contained in
section 139. section 147, section 148, section 149,
section 151 and section 153, where the Assessing
Officer is satisfied that
search under section 132 or
requisition under section 132A, as the case may be, shall
abate. Subsection (2) of section 153A ... income. Thus, while in
view of the mandate of subsection (1) of section 153A of
the Act, in every case where there
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
upon the search under Section 132 or requisition
under Section 132A , the assessment has to be done
under Section 153A ... search under section 132 or requisition under
section 132A , as the case may be, shall abate.
Sub-section (2) of section 153A
search under section 132 or requisition under
section 132A, as the case may be, shall abate.
Sub-section (2) of section 153A ... search under section 132 or making
of requisition under section 132A, while
computing the total income of the assessee
under section 153A
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
commencement of action
under Section 153C."
31. From the above analysis of section 153C
read with section 153A and its proviso
carried ... mind Section
153C incorporating the phrase
".....and for the relevant
assessment year or years referred to
in sub-section (1) of section 153A
first conducted on the
Mahagun group of companies. Notices
under Section 153A and Section 143(2)
were issued in the name MRPL and the
representative ... separate
proceedings under Section 153A were
initiated against MIPL and the proceedings
against MRPL for these two assessment
years were quashed by the Additional
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
