https://www.taxtmi.com/caselaws?id=773192 When search material belonging to or relating to another person is found during a section 132 search, the proper jurisdiction is section 153C, not reassessment under sections 147/148. On the facts discussed, the Tribunal followed binding High Court authority and held that the reassessment route adopted by the Assessing Officer could not be sustained. The appellate order deleting the assessment was therefore maintained, and the departmental appeal failed. en-us Wed, 30 Apr 2025 00:00:00 +0530 Thu, 19 Jun 2025 08:29:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773192 When search material belonging to or relating to another person is found during a section 132 search, the proper jurisdiction is section 153C, not reassessment under sections 147/148. On the facts discussed, the Tribunal followed binding High Court authority and held that the reassessment route adopted by the Assessing Officer could not be sustained. The appellate order deleting the assessment was therefore maintained, and the departmental appeal failed. Case-Laws Income Tax Wed, 30 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773192