{"id":38176,"date":"2023-12-24T22:39:20","date_gmt":"2023-12-24T17:09:20","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=38176"},"modified":"2023-12-28T14:51:19","modified_gmt":"2023-12-28T09:21:19","slug":"section-153-post-search-assessment","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/section-153-post-search-assessment\/","title":{"rendered":"Section 153 post search assessment"},"content":{"rendered":"<p>Search was condected in June ,2018.Assessment framed u\/s 153 for the A.Y. 2013-14 to 2018-19 and 143(3) for the A.Y.2019-20. In first appeal CIT(A) has given some relief. Assessee filed appeal before the ITAT for the A.Y. 2019-20,2018-19 and 2017-18. The Hon&#8217;ble Tribunal declared the search as illegal and unjusified.<\/p>\n<p>What will be position for A.Y. 2013-14, 2014-15, 2015-16 and 2017-18. In these Assessment Years assessee has not filed appeal to the ITAT. Whether these assessments u\/s 153A will be treated as quashed. Kindly clear the legal position.<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[139],"qa_category":[23],"qa_tag":[1110,202,484],"class_list":["post-38176","qa","type-qa","status-publish","hentry","qa_expert-research-team","qa_category-income-tax","qa_tag-post-serach-assessment","qa_tag-search-assessment","qa_tag-validity"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/38176","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/qa"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=38176"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=38176"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=38176"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=38176"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=38176"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}