https://www.taxtmi.com/caselaws?id=434491 In search-related assessments, notice under section 143(2) was treated as not being a mandatory jurisdictional precondition for proceedings under sections 153A and 153C, and the recorded satisfaction noted in the assessment order was not displaced by the absence of an order-sheet entry. An addition based on a seized third-party ledger entry was not sustained on the existing material because the document was unsigned, did not show the payment mode, and the assessee was denied examination and cross-examination of the person from whose possession it was seized and other connected parties. The disputed cash addition was therefore set aside and remanded for fresh adjudication. en-us Thu, 16 Feb 2023 00:00:00 +0530 Thu, 23 Feb 2023 18:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434491 In search-related assessments, notice under section 143(2) was treated as not being a mandatory jurisdictional precondition for proceedings under sections 153A and 153C, and the recorded satisfaction noted in the assessment order was not displaced by the absence of an order-sheet entry. An addition based on a seized third-party ledger entry was not sustained on the existing material because the document was unsigned, did not show the payment mode, and the assessee was denied examination and cross-examination of the person from whose possession it was seized and other connected parties. The disputed cash addition was therefore set aside and remanded for fresh adjudication. Case-Laws Income Tax Thu, 16 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434491