The Tribunal held that the Assessing Officer (AO) erred in completing the assessment under Section 143(3) despite having recorded satisfaction under Section 153C, based on documents seized from a third party during a search
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) quashed the assessment framed under Section 143 of the Income Tax Act, ruling it as void due to misapplied jurisdiction by the Assessing Officer (AO). Reena Mittal, (assessee) in the case where the AO made an addition of Rs. 2,03,03,850. Aggrieved by the AO’s order,…
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