https://www.taxtmi.com/caselaws?id=791112 After a search under section 132, the Tribunal treated the search-linked reassessment route as the proper statutory mechanism for bringing escaped income to tax. It held that the Assessing Officer could not continue with regular scrutiny under section 143(3), particularly where the section 143(2) notice timeline had expired, because the special search-based procedure prevails over the general assessment provision. Applying the special-over-general principle and its earlier coordinate Bench view, the Tribunal found the section 143(3) assessment invalid and set it aside, so the assessee succeeded on the jurisdictional challenge. en-us Tue, 28 Apr 2026 00:00:00 +0530 Wed, 06 May 2026 08:32:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791112 After a search under section 132, the Tribunal treated the search-linked reassessment route as the proper statutory mechanism for bringing escaped income to tax. It held that the Assessing Officer could not continue with regular scrutiny under section 143(3), particularly where the section 143(2) notice timeline had expired, because the special search-based procedure prevails over the general assessment provision. Applying the special-over-general principle and its earlier coordinate Bench view, the Tribunal found the section 143(3) assessment invalid and set it aside, so the assessee succeeded on the jurisdictional challenge. Case-Laws Income Tax Tue, 28 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791112