https://www.taxtmi.com/highlights?id=87705 ITAT held that where documents seized during a search pertain to a third party, the mandatory procedure is to proceed under Section 153C, not Section 147. The AO's reassessment notice was deemed invalid due to significant procedural irregularities, specifically: (1) deviation from original reassessment grounds, (2) making additions on unrelated grounds, and (3) improperly assuming jurisdiction. The tribunal emphasized that utilizing seized third-party documents requires strict adherence to statutory provisions, rendering the assessment order unsustainable and lacking legal sanctity. en-us Thu, 24 Apr 2025 09:13:28 +0530 Thu, 24 Apr 2025 09:13:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=87705 ITAT held that where documents seized during a search pertain to a third party, the mandatory procedure is to proceed under Section 153C, not Section 147. The AO's reassessment notice was deemed invalid due to significant procedural irregularities, specifically: (1) deviation from original reassessment grounds, (2) making additions on unrelated grounds, and (3) improperly assuming jurisdiction. The tribunal emphasized that utilizing seized third-party documents requires strict adherence to statutory provisions, rendering the assessment order unsustainable and lacking legal sanctity. Highlights Income Tax Thu, 24 Apr 2025 09:13:28 +0530 https://www.taxtmi.com/highlights?id=87705