Reassessment Based on Insight Portal Info Must Be Under Sections 147/148 if Section 153C Jurisdictional Conditions Are Not Met

Daisy Distributors Pvt. Ltd. Vs ITO (Delhi High Court)

Conclusion: Where jurisdictional condition for AO of assessee to assume jurisdiction under Section 153C was not satisfied, in any event AO was not precluded from initiating proceedings under Section 148A on the basis of the information available on the insight porta

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