https://www.taxtmi.com/caselaws?id=403482 The Tribunal allowed the appeal of the assessee, holding that the assessment should have been made under Section 153C instead of Section 143(3), rendering the assessment order invalid. Consequently, the Tribunal did not address the other grounds raised by the assessee. The appeal filed by the AO was dismissed. en-us Wed, 27 Jan 2021 00:00:00 +0530 Sat, 30 Jan 2021 07:30:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403482 The Tribunal allowed the appeal of the assessee, holding that the assessment should have been made under Section 153C instead of Section 143(3), rendering the assessment order invalid. Consequently, the Tribunal did not address the other grounds raised by the assessee. The appeal filed by the AO was dismissed. Case-Laws Income Tax Wed, 27 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403482