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Reassessment Order u/s 147 Invalid Due to Section 153A(1) Proviso; Notice u/s 148 Annulled.

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Full Text of the Document

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....Validity of the assessment order passed u/s 147 r.w.s. 143(3) - post search assessment - in the case on hand the pending reassessment proceedings u/s 147 got abated by virtue of 2nd proviso to section 153A(1) - once the reassessment proceedings initiated vide notice u/s 148 stood abated by virtue of search and seizure action u/s 132(1) carried out then the reassessment order passed by the AO u/s 147 r.w.s. 143(3) is illegal and void-ab-initio and liable to be quashed. - AT....

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