HomeDirect TaxAssessment Framed U/s 143(3) Instead of Mandatory S. 153C for Non-Searched Person...

Assessment Framed U/s 143(3) Instead of Mandatory S. 153C for Non-Searched Person Is Invalid: ITAT

Published on

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that the assessment for Assessment Year (AY) 2017–18 was wrongly framed under Section 143(3) of the Income Tax Act instead of Section 153C where the case of a non-searched person falls within the six-year block period triggered by seized material, proceedings must be…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here
Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Latest articles

JURISHOUR | TAX LAW DAILY BULLETIN : 21 May, 2026

Here’s the Tax Law Daily Bulletin for May 21, 2026.GSTSupreme Court Allows GST Assessee...

JURISHOUR | TAX LAW DAILY BULLETIN : 20 May, 2026

Here’s the Tax Law Daily Bulletin for May 20, 2026.GSTFiling of Annexure-B for Refund...

Modi–Meloni Moment | Melody Attracts 5% GST Vide This Notification

A viral diplomatic moment involving Prime Minister Narendra Modi and Italian Prime Minister Giorgia...

ICAI Releases Comprehensive Practical Guide on GST Adjudication and Appeals Including GSTAT

The Institute of Chartered Accountants of India (ICAI), through its GST & Indirect Taxes...

More like this

JURISHOUR | TAX LAW DAILY BULLETIN : 21 May, 2026

Here’s the Tax Law Daily Bulletin for May 21, 2026.GSTSupreme Court Allows GST Assessee...

JURISHOUR | TAX LAW DAILY BULLETIN : 20 May, 2026

Here’s the Tax Law Daily Bulletin for May 20, 2026.GSTFiling of Annexure-B for Refund...

Modi–Meloni Moment | Melody Attracts 5% GST Vide This Notification

A viral diplomatic moment involving Prime Minister Narendra Modi and Italian Prime Minister Giorgia...