https://www.taxtmi.com/caselaws?id=407843 The Tribunal concluded that the assessment order dated 18.12.2018 was invalid as it should have been framed under Section 153C and not Section 143(3). Consequently, the order passed by the Principal Commissioner of Income Tax under Section 263 was set aside. The appeal of the assessee was allowed, and other grounds were treated as academic. en-us Tue, 20 Apr 2021 00:00:00 +0530 Fri, 03 Jul 2026 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407843 The Tribunal concluded that the assessment order dated 18.12.2018 was invalid as it should have been framed under Section 153C and not Section 143(3). Consequently, the order passed by the Principal Commissioner of Income Tax under Section 263 was set aside. The appeal of the assessee was allowed, and other grounds were treated as academic. Case-Laws Income Tax Tue, 20 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407843