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    <title>Tax Notice u/s 148 Void; Apply Section 153C for Search-Related Cases Instead.</title>
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    <description>Notice issued to assessee u/s 148 on the basis of information received from DIT(Investigation) on the basis of search &amp; seizure operation conducted at the premises of another assessee is void-ab-initio. Provisions of 153C could be invoked and not 148/147.</description>
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      <description>Notice issued to assessee u/s 148 on the basis of information received from DIT(Investigation) on the basis of search &amp; seizure operation conducted at the premises of another assessee is void-ab-initio. Provisions of 153C could be invoked and not 148/147.</description>
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