https://www.taxtmi.com/caselaws?id=782925 ITAT Delhi-AT held that the assessment framed u/s 153B(1)(b) r.w.s. 143(3) pursuant to search u/s 132 was without valid jurisdiction. No search was conducted at the assessee's premises and the incriminating documents were found at third-party locations and later received by the jurisdictional AO, attracting the mandatory procedure u/s 153C rather than 153A. Relying on a coordinate bench ruling in a similar fact matrix, the Tribunal upheld the assessee's additional ground under Rule 27, declaring the assessment invalid for want of proper assumption of jurisdiction. Consequently, the assessee's cross-objection was allowed and the Revenue's appeal was rendered infructuous and dismissed. en-us Wed, 30 Jul 2025 00:00:00 +0530 Fri, 28 Nov 2025 12:11:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782925 ITAT Delhi-AT held that the assessment framed u/s 153B(1)(b) r.w.s. 143(3) pursuant to search u/s 132 was without valid jurisdiction. No search was conducted at the assessee's premises and the incriminating documents were found at third-party locations and later received by the jurisdictional AO, attracting the mandatory procedure u/s 153C rather than 153A. Relying on a coordinate bench ruling in a similar fact matrix, the Tribunal upheld the assessee's additional ground under Rule 27, declaring the assessment invalid for want of proper assumption of jurisdiction. Consequently, the assessee's cross-objection was allowed and the Revenue's appeal was rendered infructuous and dismissed. Case-Laws Income Tax Wed, 30 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782925