https://www.taxtmi.com/caselaws?id=769835 ITAT Delhi quashed an assessment order for AY 2015-16 due to jurisdictional error. The case involved a search operation under section 132 on a third party with satisfaction recorded on 02.12.2016 for assessment under section 153C. The AO incorrectly assumed the search date as 11.11.2014 and proceeded under section 143(3) without issuing proper notice under section 153C. Following SC precedent in Jasjit Singh, the deemed search date was 02.12.2016, requiring section 153C proceedings. The assessment order was held bad in law and quashed. Assessee's appeal allowed. en-us Fri, 25 Apr 2025 00:00:00 +0530 Sat, 03 May 2025 14:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769835 ITAT Delhi quashed an assessment order for AY 2015-16 due to jurisdictional error. The case involved a search operation under section 132 on a third party with satisfaction recorded on 02.12.2016 for assessment under section 153C. The AO incorrectly assumed the search date as 11.11.2014 and proceeded under section 143(3) without issuing proper notice under section 153C. Following SC precedent in Jasjit Singh, the deemed search date was 02.12.2016, requiring section 153C proceedings. The assessment order was held bad in law and quashed. Assessee's appeal allowed. Case-Laws Income Tax Fri, 25 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769835