https://www.taxtmi.com/caselaws?id=791533 Once a search under section 132 is initiated, section 153A applies with overriding effect over sections 147 and 148 for the covered years. The Assessing Officer must proceed under the search assessment framework and cannot validly invoke reassessment machinery for those years. On that basis, the notice under section 148 and the consequential reassessment orders were held to be without jurisdiction and invalid. en-us Fri, 08 May 2026 00:00:00 +0530 Wed, 13 May 2026 08:36:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791533 Once a search under section 132 is initiated, section 153A applies with overriding effect over sections 147 and 148 for the covered years. The Assessing Officer must proceed under the search assessment framework and cannot validly invoke reassessment machinery for those years. On that basis, the notice under section 148 and the consequential reassessment orders were held to be without jurisdiction and invalid. Case-Laws Income Tax Fri, 08 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791533