In case of Search Assessment order cannot be passed under Section 143(3)

Ankit Gupta Vs DCIT (ITAT Delhi) Brief facts, relevant for adjudication of the instant appeal, are that a search and seizure operation was carried out by the Revenue Department on dated 15.10.2013 in the case of Tyagi Group of cases, on the basis of which the alleged satisfaction was recorded in the case of Assessee on dated 12.08.2015 for initiation of proceedings u/s. 153C of the Act. Ultimately the assessment order u/s. 143(3) of the Act was made by the Assessing Officer. It appears from the assessment order that a search and seizure operation u/s. 132 of the Act was conducted by the Revenu...