https://www.taxtmi.com/caselaws?id=287366 The Tribunal quashed the assessment framed under Section 147/143(3) as it was improperly initiated based on incriminating material from a third party's search, which should have been handled under Section 153C. This led to the appeals being allowed, rendering other grounds moot. The decision was issued on February 28, 2019. en-us Thu, 28 Feb 2019 00:00:00 +0530 Sat, 11 Apr 2020 10:48:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287366 The Tribunal quashed the assessment framed under Section 147/143(3) as it was improperly initiated based on incriminating material from a third party's search, which should have been handled under Section 153C. This led to the appeals being allowed, rendering other grounds moot. The decision was issued on February 28, 2019. Case-Laws Income Tax Thu, 28 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287366