https://www.taxtmi.com/caselaws?id=799492 Assessment validity under Sections 143(3) and 153A depends on verifying whether it was founded on the original notice or a later notice issued after the initial proceedings were dropped. Where the search authorisation did not cover the assessee, the effect of the fresh Section 153A notice, subsequent Section 142(1) notices, and any return filed in response requires factual examination. The appellate authority may exercise powers under Section 250(4) to conduct or direct further inquiry, including obtaining a remand report, before deciding jurisdictional objections and remaining grounds. en-us Mon, 19 Jan 2026 00:00:00 +0530 Wed, 23 Sep 2026 08:48:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799492 Assessment validity under Sections 143(3) and 153A depends on verifying whether it was founded on the original notice or a later notice issued after the initial proceedings were dropped. Where the search authorisation did not cover the assessee, the effect of the fresh Section 153A notice, subsequent Section 142(1) notices, and any return filed in response requires factual examination. The appellate authority may exercise powers under Section 250(4) to conduct or direct further inquiry, including obtaining a remand report, before deciding jurisdictional objections and remaining grounds. Case-Laws Income Tax Mon, 19 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799492