https://www.taxtmi.com/caselaws?id=186762 The Tribunal ruled in favor of the appellant, holding that the assessment for the year of search should have been completed under specific provisions (section 153A r.w.s 153B) rather than under normal provisions (section 143(3)). The Tribunal emphasized the necessity to adhere to the provisions following a search, reopening assessments for all relevant years. Additionally, the Tribunal admitted an additional ground challenging the assessment method, ultimately deeming the assessment order invalid and partly allowing the appeal based on this ground. en-us Tue, 30 Aug 2011 00:00:00 +0530 Mon, 02 Oct 2017 20:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186762 The Tribunal ruled in favor of the appellant, holding that the assessment for the year of search should have been completed under specific provisions (section 153A r.w.s 153B) rather than under normal provisions (section 143(3)). The Tribunal emphasized the necessity to adhere to the provisions following a search, reopening assessments for all relevant years. Additionally, the Tribunal admitted an additional ground challenging the assessment method, ultimately deeming the assessment order invalid and partly allowing the appeal based on this ground. Case-Laws Income Tax Tue, 30 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186762