https://www.taxtmi.com/caselaws?id=793546 The delay in filing the appeal was condoned because it was not deliberate and arose from bona fide reasons, and the additional ground was admitted as a pure question of law going to jurisdiction. On merits, where the reassessment was founded on search material relating to a searched party and a related person, the special scheme under section 153C was held to be the mandatory route. Resort to the general reassessment provisions under sections 147 and 148 was impermissible, so those proceedings and all consequential actions were quashed as without jurisdiction. en-us Mon, 15 Jun 2026 00:00:00 +0530 Thu, 18 Jun 2026 08:45:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793546 The delay in filing the appeal was condoned because it was not deliberate and arose from bona fide reasons, and the additional ground was admitted as a pure question of law going to jurisdiction. On merits, where the reassessment was founded on search material relating to a searched party and a related person, the special scheme under section 153C was held to be the mandatory route. Resort to the general reassessment provisions under sections 147 and 148 was impermissible, so those proceedings and all consequential actions were quashed as without jurisdiction. Case-Laws Income Tax Mon, 15 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793546