RAJ KUMAR MORE vs INCOME TAX OFFICER 4391)
Whether the reopening of assessment under section 147 read with section 148 of the Income-tax Act, 1961, based on incriminating material found during a search on a third party, is valid when proceedings should have been initiated under section 153C of the Act --- Held No; the proceedings under section 147/148 are invalid and void ab initio.
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