https://www.taxtmi.com/caselaws?id=798426 Search-derived incriminating material concerning a person other than the searched person must be assessed through Section 153C, subject to recording and transmission of the required satisfaction. Sections 147/148 apply only where material is independently sourced and cannot substitute for the search-assessment mechanism. The second proviso to Section 149 also barred recourse to Section 148 where the relevant search commenced before 31 March 2021. Consequently, reassessment proceedings initiated under Sections 147/148 on third-party search material, including the notice and order under Section 148A(d), were invalid. en-us Tue, 01 Sep 2026 00:00:00 +0530 Mon, 07 Sep 2026 08:48:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798426 Search-derived incriminating material concerning a person other than the searched person must be assessed through Section 153C, subject to recording and transmission of the required satisfaction. Sections 147/148 apply only where material is independently sourced and cannot substitute for the search-assessment mechanism. The second proviso to Section 149 also barred recourse to Section 148 where the relevant search commenced before 31 March 2021. Consequently, reassessment proceedings initiated under Sections 147/148 on third-party search material, including the notice and order under Section 148A(d), were invalid. Case-Laws Income Tax Tue, 01 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798426