https://www.taxtmi.com/highlights?id=54697 Validity of initiation of proceedings u/s 148 - what cannot be done directly cannot be done indirectly - If any material was found relating to the assessee during the course of search on third parties then the correct course of action would have been to proceed against the assessee under section 153C of the Act and there was no justification for the A.O. to initiate the proceedings under section 147 r.w.s 148 of the Act. - AT en-us Thu, 10 Sep 2020 10:14:37 +0530 Thu, 10 Sep 2020 10:14:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=54697 Validity of initiation of proceedings u/s 148 - what cannot be done directly cannot be done indirectly - If any material was found relating to the assessee during the course of search on third parties then the correct course of action would have been to proceed against the assessee under section 153C of the Act and there was no justification for the A.O. to initiate the proceedings under section 147 r.w.s 148 of the Act. - AT Highlights Income Tax Thu, 10 Sep 2020 10:14:37 +0530 https://www.taxtmi.com/highlights?id=54697