ITAT Quashes Section 147 Reassessment Proceedings, Holds Income Tax Dept Must Follow Section 153C After Third-Party Search:
ITAT held that the Income Tax Department adopted the wrong legal procedure by reopening the assessments under Section 147 instead of proceeding under Section 153C.
ITAT Strikes Down Reopening of Assessments for 5 Years
Saloni Kumari
Aug 8, 2026
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ITAT Quashes Section 147 Reassessment Proceedings, Holds Income Tax Dept Must Follow Section 153C After Third-Party Search
ITAT held that the Income Tax Department adopted the wrong legal procedure by reopening the assessments under Section 147 instead of proceeding under Section 153C.
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Saloni Kumari
Content Writer
Saloni is a Content Writer with 2+ years of experience at studycafe.in. She writes legal, taxation, and finance related content including GST, Income Tax etc. Skilled in translating complex judicial pronouncements and regulatory developments into clear, and reader-friendly articles. Experienced in covering judgements of ITAT, High Court, GSTAT, and news related to Income Tax, GST, and corporate law. She can be reached at [email protected].
Saloni is a Content Writer with 2+ years of experience at studycafe.in. She writes legal, taxation, and finance related content including GST, Income Tax etc. Skilled in translating complex judicial pronouncements and regulatory developments into clear, and reader-friendly articles. Experienced in covering judgements of ITAT, High Court, GSTAT, and news related to Income Tax, GST, and corporate law. She can be reached at [email protected].
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