AO Cannot Initiate Section 143(3) Assessment After Recording Satisfaction U/s 153C

Arti Dhall Vs DCIT (ITAT Delhi) In the case of Arti Dhall vs DCIT, the Income Tax Appellate Tribunal (ITAT) Delhi ruled on an appeal concerning the validity of an assessment order passed under section 143(3) of the Income Tax Act for Assessment Year (AY) 2021–22. The assessment was based on material recovered during a search operation under section 132 on a third party, the Hans Group, where WhatsApp chats allegedly linked to the assessee were found. The assessee challenged the legal validity of this assessment, arguing that since the information originated from a search on another person, t...