https://www.taxtmi.com/caselaws?id=789903 After a search under section 132, a pending year's assessment could not continue as a normal scrutiny under section 143(3) where search material existed relating to the assessee. The special reassessment route under section 148, with prior approval under section 148B, was treated as the mandatory statutory channel. On that basis, completion of the assessment under section 143(3) was regarded as lacking valid jurisdiction and the assessment was quashed, while the remaining merits grounds were treated as academic. en-us Fri, 10 Apr 2026 00:00:00 +0530 Thu, 16 Apr 2026 08:34:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789903 After a search under section 132, a pending year's assessment could not continue as a normal scrutiny under section 143(3) where search material existed relating to the assessee. The special reassessment route under section 148, with prior approval under section 148B, was treated as the mandatory statutory channel. On that basis, completion of the assessment under section 143(3) was regarded as lacking valid jurisdiction and the assessment was quashed, while the remaining merits grounds were treated as academic. Case-Laws Income Tax Fri, 10 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789903