https://www.taxtmi.com/caselaws?id=388979 The Tribunal dismissed the appeals filed by the Revenue Department, affirming the CIT(A)'s decision that the assessment framed under Section 153C read with Section 143(3) was illegal and bad in law. The Tribunal emphasized that in the absence of a valid return, the assessment should have been framed under Section 144, not under Section 153C read with Section 143(3). en-us Tue, 29 Oct 2019 00:00:00 +0530 Thu, 28 Nov 2019 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388979 The Tribunal dismissed the appeals filed by the Revenue Department, affirming the CIT(A)'s decision that the assessment framed under Section 153C read with Section 143(3) was illegal and bad in law. The Tribunal emphasized that in the absence of a valid return, the assessment should have been framed under Section 144, not under Section 153C read with Section 143(3). Case-Laws Income Tax Tue, 29 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388979