Assessment Framed Under Section 143(3) Post-Search Without Mandated Reassessment and Statutory Section 148B Approval Is Invalid
Assessment Framed Under Section 143(3) Post-Search Without Mandated Reassessment and Statutory Section 148B Approval Is Invalid Issue Whether an Assessing Officer can complete an assessment under Section 143(3) by relying on materials seized during a Section 132 search instead of resorting to the statutory reassessment scheme under Sections 147 and 148. Whether administrative instructions issued… Read More »