https://www.taxtmi.com/highlights?id=104660 Post-1 April 2021 searches are deemed under Explanation 2(i) to section 148 to provide information suggesting that income has escaped assessment. This statutory deeming requires reassessment proceedings under section 148 rather than continuation and completion of a scrutiny assessment under section 143(3). Completing a scrutiny assessment despite the prescribed procedure creates a jurisdictional defect, rendering the assessment invalid. The requirement concerns the mandatory procedural route following a qualifying search. en-us Thu, 08 Oct 2026 08:45:20 +0530 Thu, 08 Oct 2026 08:45:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=104660 Post-1 April 2021 searches are deemed under Explanation 2(i) to section 148 to provide information suggesting that income has escaped assessment. This statutory deeming requires reassessment proceedings under section 148 rather than continuation and completion of a scrutiny assessment under section 143(3). Completing a scrutiny assessment despite the prescribed procedure creates a jurisdictional defect, rendering the assessment invalid. The requirement concerns the mandatory procedural route following a qualifying search. Highlights Income Tax Thu, 08 Oct 2026 08:45:20 +0530 https://www.taxtmi.com/highlights?id=104660