https://www.taxtmi.com/caselaws?id=370289 The Tribunal set aside the lower authorities' orders, quashed the assessment, and allowed additional grounds of appeal. The assessment under section 143(3) was deemed invalid as it should have been framed under section 153C. Since no notice under section 153C was issued, the assessment proceedings were void. All additions were deleted, and the assessment order was declared null and void due to non-compliance with section 153C's mandatory provisions. en-us Tue, 06 Nov 2018 00:00:00 +0530 Thu, 15 Nov 2018 07:26:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370289 The Tribunal set aside the lower authorities' orders, quashed the assessment, and allowed additional grounds of appeal. The assessment under section 143(3) was deemed invalid as it should have been framed under section 153C. Since no notice under section 153C was issued, the assessment proceedings were void. All additions were deleted, and the assessment order was declared null and void due to non-compliance with section 153C's mandatory provisions. Case-Laws Income Tax Tue, 06 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370289