The Tribunal held that there were no proceedings pending, of an assessment, for it to abate as on the date of initiation of proceedings under section 153A.High Court held that the Tribunal was perfectly within the statutory framework in making a remand directing the Assessing Officer to carry out reassessment for the assessment year 2002-03, which stood completed as on the date of initiation of section 153A proceedings, if some incriminating material seized during the search were available.(AY.2002-03)