Post search abatement of pending assessments under 158BA(2) is not automatic

Saroj Kumar Sahoo Vs National Faceless Assessment Centre (Orissa High Court) Orissa High Court held that post search operation all pending assessments/reassessments doesn’t not automatically get abated as provisions of section 158BA(2) of the Income Tax Act. Matter must specifically fall within Block Assessment Scheme for abatement. However, writ dismissed as power under Article 226 not invoked. Facts- Assailing the legality and propriety of Assessment Order dated 17.03.2025 passed in the Assessment Unit, Income Tax Department u/s. 143(3) read with Section 260 and Section 144B of the Income...