https://www.taxtmi.com/highlights?id=65446 Assessment to be framed u/s 153C OR u/s 147/148 - Validity of the reassessment proceedings - Initiation of action u/s 153C would arise only if the seized material are handed over to the AO of such other person having jurisdiction of such other person - It is no so in the present case - no fault in the initiation of proceedings u/s 147/148 - AT en-us Sat, 03 Sep 2022 08:06:30 +0530 Sat, 03 Sep 2022 08:06:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=65446 Assessment to be framed u/s 153C OR u/s 147/148 - Validity of the reassessment proceedings - Initiation of action u/s 153C would arise only if the seized material are handed over to the AO of such other person having jurisdiction of such other person - It is no so in the present case - no fault in the initiation of proceedings u/s 147/148 - AT Highlights Income Tax Sat, 03 Sep 2022 08:06:30 +0530 https://www.taxtmi.com/highlights?id=65446