https://www.taxtmi.com/caselaws?id=781176 ITAT AHMEDABAD held that reassessment under s.147/s.148 was valid where the AO acted on information emanating from a third-party search but no books, documents or assets belonging to the assessee were seized, so s.153C did not apply. The tribunal found no record of the s.153C satisfaction and handover requirement, and distinguished contrary authorities on facts. Lack of express mention of sanction under s.151 did not invalidate proceedings in the absence of objection or contrary material. The assessee's challenge to the s.148 notice was dismissed and the CIT(A)'s direction for fresh adjudication was affirmed. en-us Wed, 15 Oct 2025 00:00:00 +0530 Wed, 12 Nov 2025 08:17:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781176 ITAT AHMEDABAD held that reassessment under s.147/s.148 was valid where the AO acted on information emanating from a third-party search but no books, documents or assets belonging to the assessee were seized, so s.153C did not apply. The tribunal found no record of the s.153C satisfaction and handover requirement, and distinguished contrary authorities on facts. Lack of express mention of sanction under s.151 did not invalidate proceedings in the absence of objection or contrary material. The assessee's challenge to the s.148 notice was dismissed and the CIT(A)'s direction for fresh adjudication was affirmed. Case-Laws Income Tax Wed, 15 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781176