Assessment to be made u/s 153C instead of u/s 147 in case of Search assessment

Samanthapudi Lavanya Vs ACIT (ITAT Visakhapatnam)

Conclusion: Since no fresh information was collected by AO or no information had come to the notice of AO in normal course, other than the information collected during the course of search from searched person therefore, as provided under sections 153A and 153C, search assessments was required to be

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