Court Rules Reassessment Jurisdiction Falls u/s 153C, Not Section 148; Assessment u/s 143(3)/147 Quashed.

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....Reopening of assessment u/s 147 or 153C - assessment proceedings were initiated mainly on the information found during the search proceedings - jurisdiction lies to initiate proceedings u/s.153C and not u/s.148 - assessment made by the AO u/s 143(3) r.w.s. 147 quashed....