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

SEO Expert February 25, 2026

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.

The post Post search abatement of pending assessments under 158BA(2) is not automatic appeared first on TaxGuru.

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