Order Passed u/s 147 r.w.s 143(3) under Reassessment Proceedings Initiated before Search and Seizure is Void Ab Initio: ITAT [Read Order]

By Fathima Karama A.M - On June 13, 2023 7:00 am - 2 mins read
Order - Reassessment Proceedings - Reassessment Proceedings Initiated before Search and Seizure is Void Ab Initio - Search and Seizure - ITAT - Taxscan

The Indore Bench of Income Tax Appellate Tribunal (ITAT) has held that the order passed under Section 147 read with Section 143(3) of the Income Tax Act 1961 under reassessment proceedings initiated before the search and seizure procedure was void ab initio. The assessee, Meha Jain’s regular assessment was completed under Section 143(3) of the…

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