https://www.taxtmi.com/caselaws?id=794402 Where reassessment was triggered by material seized in a third-party search, the special search-assessment machinery under section 153C, read with the proviso to section 149(1), governed the matter; resort to sections 147 and 148 was therefore impermissible, and the reopening was held invalid. Additions based on third-party documents and statements also failed because the material was not confronted to the assessee and the deponents were not offered for cross-examination, rendering the findings contrary to natural justice. The reassessment and consequential additions were deleted, with relief granted to the assessee. en-us Thu, 25 Jun 2026 00:00:00 +0530 Sat, 04 Jul 2026 08:15:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794402 Where reassessment was triggered by material seized in a third-party search, the special search-assessment machinery under section 153C, read with the proviso to section 149(1), governed the matter; resort to sections 147 and 148 was therefore impermissible, and the reopening was held invalid. Additions based on third-party documents and statements also failed because the material was not confronted to the assessee and the deponents were not offered for cross-examination, rendering the findings contrary to natural justice. The reassessment and consequential additions were deleted, with relief granted to the assessee. Case-Laws Income Tax Thu, 25 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794402