https://www.taxtmi.com/caselaws?id=790467 Where the jurisdictional requirements for section 153C are not satisfied, recourse to reassessment under sections 147 and 148 is not barred by the non obstante clause in section 153C. The Tribunal noted that information from the Investigation Wing could validly support reopening when the Assessing Officer followed the prescribed reopening procedure. The objection that proceedings ought to have been taken only under section 153C was rejected, and reassessment jurisdiction under sections 147 and 148 was upheld. en-us Tue, 07 Apr 2026 00:00:00 +0530 Sat, 25 Apr 2026 08:51:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790467 Where the jurisdictional requirements for section 153C are not satisfied, recourse to reassessment under sections 147 and 148 is not barred by the non obstante clause in section 153C. The Tribunal noted that information from the Investigation Wing could validly support reopening when the Assessing Officer followed the prescribed reopening procedure. The objection that proceedings ought to have been taken only under section 153C was rejected, and reassessment jurisdiction under sections 147 and 148 was upheld. Case-Laws Income Tax Tue, 07 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790467