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Income Tax | Section 147 Reassessment Invalid When Search Material Requires Section 153C: ITAT Agra

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

ITAT Agra quashed Section 147 reassessment based on third-party search material, holding that proceedings should have been initiated under Section 153C. The post Section 147 Reassessment Invalid When Search Material Requires Section 153C: ITAT Agra 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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