date of initiation of such u/s
132 or requisition u/s 132A shall abate.
(vii) Section 153A(2) states that if an order ... upon the search under Section 132 or requisition under
Section 132A, the assessment has to be done under
Section 153A
this section, section 153B and section
153C , all other provisions of this Act shall apply to the assessment
made under this section ... 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 ... 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
virtue of section 158B-1 the various
provisions of Chapter XIV-B are made inapplicable to
proceedings under section 153A/153C. The effect of
this ... assessment would be made under
Section 143(3) read with section 153A of the Act on the basis of
information contained in the return
search under section 132
or making of requisition under section 132A while computing the total income of
the assessee under section 153A ... Thus, while in view of the mandate of sub-section (1) of section 153A in every case where
there is a search or requisition
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 ... follows:
"Notwithstanding anything contained in section 139 , section 147 ,
section 148 , section 149 , section 151 and section 153 , where the
Assessing Officer is satisfied
income. Thus, while in view of the mandate of sub-section (1) of section 153A of the
Act, in every case where there ... search under section 132 or making of
requisition under section 132A, while computing the total income of the assessee
under section 153A
argument, respondent has
jurisdiction to take proceedings under Section 153C of the Act, Section
153A (1)(b) of the Act shows that respondent is empowered ... passing an order
under Section 153C read with Section 143(3) of the Act that a notice under
Section 143(2) of the Act must
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
section 143(2) of the
Act had already expired
8. The Ld. Counsel referred to the second proviso of sub-section (1) of section
153A ... also sub-section (2) of section 153A of the Act to substantiate the
fact that A.Y. 2017-18 was a non-abate assessment year
