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Income Tax | Search Assessment u/s 143(3) Without Section 148B Approval Invalid: ITAT Chandigarh

7 Oct 2026 · 7 Oct 2026By CA Sandeep KanoiSource: TaxGuru

ITAT Chandigarh quashes Torque Pharmaceuticals’ AY 2021-22 assessment as AO bypassed Sections 147, 148 and mandatory Section 148B approval. The post Search Assessment u/s 143(3) Without Section 148B Approval Invalid: ITAT Chandigarh appeared first on TaxGuru .

Attribution

Original credit: CA Sandeep Kanoi. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

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