https://www.taxtmi.com/caselaws?id=313512 ITAT Jabalpur held that AO was not justified in passing assessment orders u/s 143(3) instead of u/s 153C following search operations. The tribunal ruled such assessment orders invalid and bad in law, relying on SC decision in Pr. CIT v. Abhisar Buildwell P. Ltd. The SC established that no additions can be made in completed assessments absent incriminating material found during search u/s 132 or requisition u/s 132A. The tribunal answered both questions in favor of the assessee, invalidating the assessment orders. en-us Mon, 09 Oct 2023 00:00:00 +0530 Thu, 18 Jun 2026 11:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313512 ITAT Jabalpur held that AO was not justified in passing assessment orders u/s 143(3) instead of u/s 153C following search operations. The tribunal ruled such assessment orders invalid and bad in law, relying on SC decision in Pr. CIT v. Abhisar Buildwell P. Ltd. The SC established that no additions can be made in completed assessments absent incriminating material found during search u/s 132 or requisition u/s 132A. The tribunal answered both questions in favor of the assessee, invalidating the assessment orders. Case-Laws Income Tax Mon, 09 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313512