https://www.taxtmi.com/caselaws?id=800583 For searches initiated on or after 1 April 2021, Explanation 2(i) to section 148 deems the Assessing Officer to possess information suggesting income escapement. The search-triggered route under sections 147 and 148 operates as the special statutory procedure and overrides regular scrutiny assessment under section 143(3). The Assessing Officer must discontinue section 143(3) proceedings and commence section 148 proceedings following such a search. Failure to follow that prescribed route creates a jurisdictional defect and invalidates the assessment. en-us Fri, 25 Sep 2026 00:00:00 +0530 Thu, 08 Oct 2026 08:45:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800583 For searches initiated on or after 1 April 2021, Explanation 2(i) to section 148 deems the Assessing Officer to possess information suggesting income escapement. The search-triggered route under sections 147 and 148 operates as the special statutory procedure and overrides regular scrutiny assessment under section 143(3). The Assessing Officer must discontinue section 143(3) proceedings and commence section 148 proceedings following such a search. Failure to follow that prescribed route creates a jurisdictional defect and invalidates the assessment. Case-Laws Income Tax Fri, 25 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800583