Search case classification under Vivad se Vishwas applies when an assessment is based on another taxpayer's search. An assessment under section 143(3) or 144 premised on material originating from a search in another taxpayer's case is to be treated as a search case for the purposes of the Vivad se Vishwas scheme, with classification determined by the source of the information underpinning the assessment rather than the procedural form of the assessment order.