Assessee\u2019s return was selected for scrutiny under CASS and assessment under S. 143 read with S. 144B was pending. A search under S. 132 was conducted on 26.11.2024 and concluded on 28.11.2024 in respect of certain entities. Thereafter, the scrutiny under S. 143 was concluded on 17.03.2025. By way of a writ, the Assessee contended that this pending assessment should have abated under S. 158BA(2) as AY 2022-23 fell within \u2018block period\u2019 defined in S. 158B, considering the search. As such, the Assessee prayed for quashing of the order. The Orissa HC rejected the writ, stating that though the AY fell within block period, abatement contemplated under Chapter XIV-B is confined to assessment of \u2018total undisclosed income\u2019 discovered as a result of search. Since assessment was initiated on scrutiny of return relating to disclosed income and no material was brought on record to demonstrate that search concerned assessee in his individual status or that any undisclosed income of assessee was unearthed during search, the proceedings under S. 143(3) ought not to abate. (AY. 2022-23)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 158BA: Block assessment-Undisclosed income-Search under section 132 was conducted during pendency of assessment proceedings-Abatement under section 158BA(2), relief was denied as no material showed that the search concerned assessee in his individual status or revealed undisclosed income for the block period; consequently, writ challenging assessment and penalty proceedings was to be dismissed. [S. 132, 153A, Art. 226] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-64712","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gPK","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64712","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=64712"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64712\/revisions"}],"predecessor-version":[{"id":64713,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64712\/revisions\/64713"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=64712"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=64712"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=64712"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}