https://www.taxtmi.com/caselaws?id=404110 The appellant challenged the validity of the assessment completed without complying with legal requirements under sections 147/148 of the Income Tax Act, contending it was void ab initio. The CIT(A) upheld the assessment order, leading to the appellant's grievance. The appellant also raised concerns about the applicability of section 153C to seized documents from a third party, alleging lack of ownership. Additionally, the appellant argued that reassessment proceedings lacked independent application of mind by the Assessing Officer, with deficiencies in reasons recorded for income escaping assessment. The appellant sought relief from various adverse actions taken during the assessment proceedings. en-us Tue, 05 Jan 2021 00:00:00 +0530 Tue, 16 Feb 2021 11:23:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404110 The appellant challenged the validity of the assessment completed without complying with legal requirements under sections 147/148 of the Income Tax Act, contending it was void ab initio. The CIT(A) upheld the assessment order, leading to the appellant's grievance. The appellant also raised concerns about the applicability of section 153C to seized documents from a third party, alleging lack of ownership. Additionally, the appellant argued that reassessment proceedings lacked independent application of mind by the Assessing Officer, with deficiencies in reasons recorded for income escaping assessment. The appellant sought relief from various adverse actions taken during the assessment proceedings. Case-Laws Income Tax Tue, 05 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404110