https://www.taxtmi.com/caselaws?id=472245 Section 153C provides the applicable non-obstante assessment procedure where incriminating material relating to an assessee is seized during a third-party search. It overrides regular assessment and reassessment routes, including sections 143(3), 147 and 148, where proceedings are founded on that material. An assessment initiated under section 143(3) on the basis of such third-party search material is therefore invalid and liable to be quashed. en-us Mon, 21 Apr 2025 00:00:00 +0530 Mon, 05 Oct 2026 19:38:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472245 Section 153C provides the applicable non-obstante assessment procedure where incriminating material relating to an assessee is seized during a third-party search. It overrides regular assessment and reassessment routes, including sections 143(3), 147 and 148, where proceedings are founded on that material. An assessment initiated under section 143(3) on the basis of such third-party search material is therefore invalid and liable to be quashed. Case-Laws Income Tax Mon, 21 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472245