https://www.taxtmi.com/highlights?id=26604 The Assessing Officer, instead of complying with the provisions of section 153C, proceeded with the reassessment under section 147/148 which is not applicable to search cases. Therefore, the impugned assessment order passed u/s 143(3), r.w.s. 147 of the Income tax Act, 1961 is illegal, arbitrary and without any jurisdiction - AT en-us Fri, 25 Dec 2015 16:59:20 +0530 Fri, 25 Dec 2015 16:59:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=26604 The Assessing Officer, instead of complying with the provisions of section 153C, proceeded with the reassessment under section 147/148 which is not applicable to search cases. Therefore, the impugned assessment order passed u/s 143(3), r.w.s. 147 of the Income tax Act, 1961 is illegal, arbitrary and without any jurisdiction - AT Highlights Income Tax Fri, 25 Dec 2015 16:59:20 +0530 https://www.taxtmi.com/highlights?id=26604