https://www.taxtmi.com/caselaws?id=269976 ITAT held that the AO lacked jurisdiction to issue notice under s.148 for years falling within six years preceding the year of search; those years fall exclusively under s.153A. As assessment arose from a search, the AO was required to issue notice under s.153C and proceed under s.153A, not under s.147/148. The assessment order passed u/s.143(3) read with s.147 was quashed as illegal and without jurisdiction. Decision in favour of the assessee. en-us Thu, 29 Oct 2015 00:00:00 +0530 Mon, 08 Sep 2025 10:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269976 ITAT held that the AO lacked jurisdiction to issue notice under s.148 for years falling within six years preceding the year of search; those years fall exclusively under s.153A. As assessment arose from a search, the AO was required to issue notice under s.153C and proceed under s.153A, not under s.147/148. The assessment order passed u/s.143(3) read with s.147 was quashed as illegal and without jurisdiction. Decision in favour of the assessee. Case-Laws Income Tax Thu, 29 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269976