https://www.taxtmi.com/caselaws?id=791099 Where search-related material and recorded satisfaction under Section 153C brought the case within the deemed search assessment regime, the regular assessment under Section 143(3) could not stand. The tribunal admitted the additional jurisdictional grounds because they went to the root of validity and required no fresh fact-finding. It applied the principle that satisfaction under Section 153C fixes the deemed date of search for the assessee, and since the relevant assessment year fell within the six-year block, the assessment had to be framed under Section 153C. The assessment under Section 143(3) was treated as void ab initio and quashed. en-us Wed, 08 Apr 2026 00:00:00 +0530 Wed, 06 May 2026 08:32:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791099 Where search-related material and recorded satisfaction under Section 153C brought the case within the deemed search assessment regime, the regular assessment under Section 143(3) could not stand. The tribunal admitted the additional jurisdictional grounds because they went to the root of validity and required no fresh fact-finding. It applied the principle that satisfaction under Section 153C fixes the deemed date of search for the assessee, and since the relevant assessment year fell within the six-year block, the assessment had to be framed under Section 153C. The assessment under Section 143(3) was treated as void ab initio and quashed. Case-Laws Income Tax Wed, 08 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791099