https://www.taxtmi.com/highlights?id=61562 Validity of assessment made under Section 143(1) instead of section 153C - In the facts of the present appeal, undisputedly, the books of account/documents/assets found during the search and seizure operation were received by the AO having jurisdiction over the assessee - Neither the AO has recorded any satisfaction nor issued any notice as contemplated under section 153C - The impugned assessment order passed under section 143(3) of the Act is invalid. - AT en-us Fri, 21 Jan 2022 12:22:49 +0530 Fri, 21 Jan 2022 12:22:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=61562 Validity of assessment made under Section 143(1) instead of section 153C - In the facts of the present appeal, undisputedly, the books of account/documents/assets found during the search and seizure operation were received by the AO having jurisdiction over the assessee - Neither the AO has recorded any satisfaction nor issued any notice as contemplated under section 153C - The impugned assessment order passed under section 143(3) of the Act is invalid. - AT Highlights Income Tax Fri, 21 Jan 2022 12:22:49 +0530 https://www.taxtmi.com/highlights?id=61562