https://www.taxtmi.com/caselaws?id=313934 ITAT DELHI held that assessment under section 147 was void ab-initio where documents were seized during search proceedings. The court ruled that when documents belonging to the assessee are found during search operations, the correct procedure requires assessment under section 153C, not reopening under section 147. Following precedent in Girish Chand Sharma case, the tribunal determined that any document found during search makes the assessee an "other person" requiring section 153C proceedings. The notice under section 148 and subsequent assessment were declared invalid. Decision favored the assessee. en-us Mon, 28 Sep 2020 00:00:00 +0530 Wed, 08 May 2024 20:12:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313934 ITAT DELHI held that assessment under section 147 was void ab-initio where documents were seized during search proceedings. The court ruled that when documents belonging to the assessee are found during search operations, the correct procedure requires assessment under section 153C, not reopening under section 147. Following precedent in Girish Chand Sharma case, the tribunal determined that any document found during search makes the assessee an "other person" requiring section 153C proceedings. The notice under section 148 and subsequent assessment were declared invalid. Decision favored the assessee. Case-Laws Income Tax Mon, 28 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313934