https://www.taxtmi.com/caselaws?id=792858 Where reassessment is initiated under section 143(3) read with section 147 on material said to arise from search-related proceedings, the Tribunal treated the use of that route as legally unsustainable and held the reassessment void ab initio, with section 153C regarded as the appropriate provision on the facts described. On the addition issue, the Tribunal held that denial of cross-examination of the person linked to the alleged loan transaction breached natural justice where the adverse material required testing. The reassessment was quashed and the related addition was deleted. en-us Tue, 02 Jun 2026 00:00:00 +0530 Thu, 04 Jun 2026 08:37:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792858 Where reassessment is initiated under section 143(3) read with section 147 on material said to arise from search-related proceedings, the Tribunal treated the use of that route as legally unsustainable and held the reassessment void ab initio, with section 153C regarded as the appropriate provision on the facts described. On the addition issue, the Tribunal held that denial of cross-examination of the person linked to the alleged loan transaction breached natural justice where the adverse material required testing. The reassessment was quashed and the related addition was deleted. Case-Laws Income Tax Tue, 02 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792858