Income Tax Assessment u/s 143(3) Invalid when 153C Applies: ITAT Delhi

Sita Gupta Vs DCIT (ITAT Delhi) Improper Jurisdiction Fatal- Satisfaction Note Dictates Jurisdiction -Assessment u/s 143(3) Invalid When 153C Applies – Assessments Must Be u/s 153C, Not 143(3) The cases arose out of a search on 06.01.2021 at the premises of Praveen Kumar Jain where forensic extraction of mobile data revealed WhatsApp chats & images showing construction expenses & alleged cash components in relation to property. Based on such seized material, satisfaction notes were recorded on 30.07.2022 & 30.12.2022 in the case of the searched person Praveen Kumar Jain & non...