If the assessment order has been framed in the case of a taxpayer under section 143(3) /144 of the Act based on the search executed in some other taxpayer's case, whether it is to be considered as a search case or non-search case under Vivad se Vishwas?

Tax Assessment Order Based on Another Taxpayer's Search is a Search Case Under Vivad se Vishwas Act 2020

If an assessment order is issued for a taxpayer under section 143(3) or 144 of the Act, based on a search conducted in another taxpayer's case, it is classified as a search case under the Vivad se Vishwas Act, 2020.