ITAT Delhi Holds Section 143(3) Assessment Invalid Where Section 153C Applied

ITAT Delhi quashes assessment against Akansha Gupta for AY 2021-22, holding that proceedings should have been initiated under Section 153C instead of Section 143(3), based on the date of receipt of seized documents. The post ITAT Delhi Holds Section 143(3) Assessment Invalid Where Section 153C Applied appeared first on TaxGuru .