https://www.taxtmi.com/caselaws?id=464731 ITAT PUNE held the reassessment under section 147 r.w.s. 143(3) invalid and quashed it, finding that the proceedings arose from information unearthed during a search at a third party and therefore should have been initiated under section 153C. Applying its earlier ruling, the Tribunal allowed the assessee's ground challenging validity of the assessment and set aside the assessment order. en-us Mon, 15 Sep 2025 00:00:00 +0530 Tue, 11 Nov 2025 19:01:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464731 ITAT PUNE held the reassessment under section 147 r.w.s. 143(3) invalid and quashed it, finding that the proceedings arose from information unearthed during a search at a third party and therefore should have been initiated under section 153C. Applying its earlier ruling, the Tribunal allowed the assessee's ground challenging validity of the assessment and set aside the assessment order. Case-Laws Income Tax Mon, 15 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464731