https://www.taxtmi.com/caselaws?id=329660 The ITAT Delhi held that the reopening of assessment was based on information obtained during a search under the provisions of section 153C. Consequently, the provisions of section 153C applied exclusively, excluding the applicability of section 147. The notice issued under section 148 and the assessment framed under sections 147 and 143(3) were declared void ab initio. The reassessment was quashed, resulting in a decision favorable to the assessee. en-us Fri, 20 May 2016 00:00:00 +0530 Thu, 24 Jul 2025 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329660 The ITAT Delhi held that the reopening of assessment was based on information obtained during a search under the provisions of section 153C. Consequently, the provisions of section 153C applied exclusively, excluding the applicability of section 147. The notice issued under section 148 and the assessment framed under sections 147 and 143(3) were declared void ab initio. The reassessment was quashed, resulting in a decision favorable to the assessee. Case-Laws Income Tax Fri, 20 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329660