https://www.taxtmi.com/caselaws?id=771962 ITAT Delhi held that assessment under section 143(3) was unsustainable as it should have been conducted under section 153C being part of block search proceedings. No notice under section 153C was issued for assumption of jurisdiction, indicating approval under section 153D was granted without application of mind. Additional grounds were decided in favor of the assessee, invalidating the assessment due to procedural non-compliance in search-related proceedings. en-us Fri, 30 May 2025 00:00:00 +0530 Mon, 02 Jun 2025 08:34:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771962 ITAT Delhi held that assessment under section 143(3) was unsustainable as it should have been conducted under section 153C being part of block search proceedings. No notice under section 153C was issued for assumption of jurisdiction, indicating approval under section 153D was granted without application of mind. Additional grounds were decided in favor of the assessee, invalidating the assessment due to procedural non-compliance in search-related proceedings. Case-Laws Income Tax Fri, 30 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771962