https://www.taxtmi.com/caselaws?id=214088 ITAT upheld the CIT(A)'s order quashing the reassessment, holding that s.153C applied and superseded ss.147/148. Documents seized in a s.132 search were transmitted to the AO, but the AO proceeded under s.148/147 without following the mandatory s.153C procedure; thus the s.148 notice and subsequent reassessment were illegal and void ab initio. The CIT(A) was justified in invalidating the assessment. Department's appeal was dismissed and grounds 1-4 were rejected. en-us Tue, 21 Jun 2011 00:00:00 +0530 Thu, 26 Mar 2026 15:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214088 ITAT upheld the CIT(A)'s order quashing the reassessment, holding that s.153C applied and superseded ss.147/148. Documents seized in a s.132 search were transmitted to the AO, but the AO proceeded under s.148/147 without following the mandatory s.153C procedure; thus the s.148 notice and subsequent reassessment were illegal and void ab initio. The CIT(A) was justified in invalidating the assessment. Department's appeal was dismissed and grounds 1-4 were rejected. Case-Laws Income Tax Tue, 21 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214088