https://www.taxtmi.com/caselaws?id=751015 HC held that where incriminating material seized in a search of one entity relates to another person, the AO must, upon fulfilment of statutory prerequisites, proceed under Sections 153C/153A and follow the special procedure in Sections 153A-153D. Those special provisions prevail over general reassessment under Section 148 for matters arising from seized material. The Department failed to show any material beyond the seized records to justify issuance of notices under Section 148. Consequently the notices issued under Section 148 and the impugned assessment orders were quashed. en-us Tue, 19 Mar 2024 00:00:00 +0530 Tue, 11 Nov 2025 10:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751015 HC held that where incriminating material seized in a search of one entity relates to another person, the AO must, upon fulfilment of statutory prerequisites, proceed under Sections 153C/153A and follow the special procedure in Sections 153A-153D. Those special provisions prevail over general reassessment under Section 148 for matters arising from seized material. The Department failed to show any material beyond the seized records to justify issuance of notices under Section 148. Consequently the notices issued under Section 148 and the impugned assessment orders were quashed. Case-Laws Income Tax Tue, 19 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751015