https://www.taxtmi.com/caselaws?id=752395 The Allahabad HC addressed a jurisdictional dispute regarding reopening of assessment under Section 147/148 versus Section 153C following a search of Omaxe Group premises. The petitioner argued that Section 153A/153C should apply instead of Section 147/148 for search-based proceedings. The HC directed the Assessing Officer to consider and record findings on the jurisdictional error regarding proper invocation of sections while passing final orders, which remained pending at the time of judgment. en-us Tue, 07 May 2024 00:00:00 +0530 Wed, 29 Apr 2026 15:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752395 The Allahabad HC addressed a jurisdictional dispute regarding reopening of assessment under Section 147/148 versus Section 153C following a search of Omaxe Group premises. The petitioner argued that Section 153A/153C should apply instead of Section 147/148 for search-based proceedings. The HC directed the Assessing Officer to consider and record findings on the jurisdictional error regarding proper invocation of sections while passing final orders, which remained pending at the time of judgment. Case-Laws Income Tax Tue, 07 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752395