https://www.taxtmi.com/highlights?id=49404 Reopening of assessment u/s 147 or 153C - assessment proceedings were initiated mainly on the information found during the search proceedings - jurisdiction lies to initiate proceedings u/s.153C and not u/s.148 - assessment made by the AO u/s 143(3) r.w.s. 147 quashed en-us Mon, 23 Sep 2019 07:20:36 +0530 Sun, 22 Sep 2019 09:56:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=49404 Reopening of assessment u/s 147 or 153C - assessment proceedings were initiated mainly on the information found during the search proceedings - jurisdiction lies to initiate proceedings u/s.153C and not u/s.148 - assessment made by the AO u/s 143(3) r.w.s. 147 quashed Highlights Income Tax Mon, 23 Sep 2019 07:20:36 +0530 https://www.taxtmi.com/highlights?id=49404