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        Case ID :
        Income Tax

        HC determined reassessment proceedings initiated under s.147/148...

        Reassessment Under Section 147 Invalid When Based on Search Materials - Must Proceed Under Section 153A/153C

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                HC determined reassessment proceedings initiated under s.147/148 were invalid when based on materials discovered during search operation under s.132. Where incriminating evidence emerges from search, Revenue must proceed under s.153A/153C framework. The case originated from search of Shilpi Jewellers Pvt Ltd revealing accommodation entries through shell company Green Valley Gems Pvt Ltd. Court held that since foundation was search action yielding new materials, Revenue cannot bypass s.153A/153C by invoking s.147/148. Legislature intended these provisions to operate in distinct spheres, with s.153A containing non-obstante clause creating exception to regular reassessment under s.147. Notice under s.147 and subsequent actions declared without jurisdiction and void.
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