https://www.taxtmi.com/caselaws?id=240522 The Tribunal quashed the assessment orders for the assessment years 2001-02 and 2002-03, holding that the reassessment proceedings under section 147 were invalid due to the overriding provisions of section 153A. The Tribunal emphasized that after a search, the Assessing Officer must follow the procedure under section 153A for the preceding six years, making any assessments under section 148 invalid for those years. The appeals were allowed in favor of the assessee. en-us Wed, 10 Oct 2012 00:00:00 +0530 Fri, 06 Dec 2013 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240522 The Tribunal quashed the assessment orders for the assessment years 2001-02 and 2002-03, holding that the reassessment proceedings under section 147 were invalid due to the overriding provisions of section 153A. The Tribunal emphasized that after a search, the Assessing Officer must follow the procedure under section 153A for the preceding six years, making any assessments under section 148 invalid for those years. The appeals were allowed in favor of the assessee. Case-Laws Income Tax Wed, 10 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240522