If the assessment order has been framed in the case of a taxpayer under section 143(3) /144 of the Act based on the search executed in some other taxpayer's case, whether it is to be considered as a search case or non-search case under Vivad se Vishwas?

If the assessment order has been framed in the case of a taxpayer under section 143(3) /144 of the Act based on the search executed in some other taxpayer's case, whether it is to be considered as a search case or non-search case under Vivad se Vishwas? https://www.taxtmi.com/manuals?id=3386 An assessment under section 143(3) or 144 premised on material originating from a search in another taxpayer's case is to be treated as a search case for the purposes of the Vivad se Vishwas scheme, with classification determined by the source of the information underpinning the assessment rather than the procedural form of the assessment order. en-us Wed, 06 Dec 2023 12:40:00 +0530 Wed, 06 Dec 2023 12:40:00 +0530 TaxTMI RSS Generator If the assessment order has been framed in the case of a taxpayer under section 143(3) /144 of the Act based on the search executed in some other taxpayer's case, whether it is to be considered as a search case or non-search case under Vivad se Vishwas? https://www.taxtmi.com/manuals?id=3386 An assessment under section 143(3) or 144 premised on material originating from a search in another taxpayer's case is to be treated as a search case for the purposes of the Vivad se Vishwas scheme, with classification determined by the source of the information underpinning the assessment rather than the procedural form of the assessment order. Manuals Income Tax Wed, 06 Dec 2023 12:40:00 +0530 https://www.taxtmi.com/manuals?id=3386