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Income Tax | Section 147 Reassessment Invalid After Search Triggered Section 153A: ITAT Mumbai

22 Sept 2026 · 4d agoBy CA Sandeep KanoiSource: TaxGuru

ITAT Mumbai quashed Section 147 reassessment where search-based income had to be assessed under mandatory Sections 153A/153C. The post Section 147 Reassessment Invalid After Search Triggered Section 153A: ITAT Mumbai appeared first on TaxGuru .

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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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