ITAT Pune Quashes Reassessment u/s 147, Says Search Cases Must Proceed u/s 153C

Adam Haji Amir Hamza Nadaf Vs ITO (ITAT Pune)

Invalid Reopening: Tribunal Holds 147 Proceedings Void Where 153C Route Mandatory- ITAT Pune Quashed ₹39.99 Lakh Addition

Pune Tribunal has quashed a reassessment order passed u/s 147 r.w.s. 144 on the ground that the information forming the basis of reopening had emanated from a search conducted on a third party, thereby attracting provisions of section 153C and not section 147.

Assessee, an individual, had not filed return of income for AY 2017-18. Based on information gathered during a search u/s 132

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