Assessment quashed as Search Proceedings Completed Under Section 143(3) instead of 153C

Kamal Sharma Vs DCIT (ITAT Delhi) The appeals before the Income Tax Appellate Tribunal (ITAT), Delhi, arose from a common order of the Commissioner of Income-tax (Appeals)-3, Gurgaon, relating to Assessment Years (AYs) 2008-09 and 2014-15. The assessee challenged the validity of proceedings initiated under Section 153C and the additions made by the Assessing Officer (AO). The case was reopened under Section 153C based on documents allegedly found during a search conducted on the Sunstar Group on 19.12.2013. A notice under Section 153C was issued to the assessee on 20.01.2016. Issue Relating to...