Abated Assessment Year Lets AO Re-Examine Entire Return

ACIT Vs Sandur Bypass Projects Pvt. Ltd. (ITAT Delhi) Abated Year Escapes Kabul Chawla Shield: 153A Revived-  No Incriminating Material Plea Fails in Abated Assessment In ACIT   Vs. Sandur Bypass Projects Pvt. Ltd., ITA No.1974/Del/2017, AY 2011-12, order dated 31.12.2025, Delhi ITAT partly allowed Revenue’s appeal by holding that the year under consideration was an abated assessment year, thereby setting aside CIT(A)’s order which had quashed assessment u/s 153A for want of incriminating material. Search u/s 132 was conducted on 28.08.2012 in DSC Group, including Assessee. AO completed...