Assessment Held Invalid as Framed u/s 143(3) Instead of Mandatory Sec 153C in Search Case

ACIT Vs RV Café Pvt. Ltd. (ITAT Delhi) ITAT Delhi Dismisses Revenue Appeal – Assessment Held Invalid as Framed u/s 143(3) Instead of Mandatory Sec 153C in Search Case In ACIT CC-30 vs RV Café Pvt. Ltd., the ITAT Delhi upheld the order of CIT(A) and dismissed the Revenue’s appeal holding that the assessment for AY 2017-18 was wrongly framed u/s 143(3) though it formed part of the block period arising from search proceedings. The Tribunal noted that the assessee belonged to the searched Sukhija Group and the correct block period for a non-searched person must be computed from the date of r...