https://www.taxtmi.com/caselaws?id=255581 The Tribunal found the assessment order should have been framed under Section 153C read with Section 143(3) instead of Section 143(3) alone. Consequently, the assessment order was set aside, the assessee's appeal was allowed, and the department's appeal was dismissed. Other issues raised were not adjudicated due to the primary issue's resolution. en-us Tue, 06 Jan 2015 00:00:00 +0530 Mon, 19 Jan 2015 10:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255581 The Tribunal found the assessment order should have been framed under Section 153C read with Section 143(3) instead of Section 143(3) alone. Consequently, the assessment order was set aside, the assessee's appeal was allowed, and the department's appeal was dismissed. Other issues raised were not adjudicated due to the primary issue's resolution. Case-Laws Income Tax Tue, 06 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255581