Income Tax Assessment Invalid Due to Incorrect Notice Issuance u/ss 147/148 Instead of 153C, Defect Not Rectifiable.

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....Validity of Assessment - Proceedings initiated after search - instead of issuing notice u/s 153C, notice was issued u/s 147/148 - Assessment order passed u/s 143(3) - order passed suffers from infirmity and the Act itself, defect cannot be rectified u/s 292B - AT....