https://www.taxtmi.com/caselaws?id=468325 Proceedings initiated under Section 153C were held unsustainable where the assessee was the searched person and not an "other person" for purposes of Sections 153A and 153C. The Court treated the issue as governed by an earlier Division Bench ruling on the same search matrix, which had held that a person searched under a warrant cannot be proceeded against under Section 153C as another person. On that basis, the impugned notices, assessment orders, demand notices and consequential letter were quashed in favour of the assessee. en-us Wed, 04 Dec 2024 00:00:00 +0530 Tue, 28 Apr 2026 19:51:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468325 Proceedings initiated under Section 153C were held unsustainable where the assessee was the searched person and not an "other person" for purposes of Sections 153A and 153C. The Court treated the issue as governed by an earlier Division Bench ruling on the same search matrix, which had held that a person searched under a warrant cannot be proceeded against under Section 153C as another person. On that basis, the impugned notices, assessment orders, demand notices and consequential letter were quashed in favour of the assessee. Case-Laws Income Tax Wed, 04 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468325