S. 153C : Assessment-Income of any other person-Search-Concluded assessment did not abate-Assessment transferred to Mumbai-Notice of reassessment issued by Kolkata Officer-Thereafter-Null and void.[S.115JB, 143(3), 147, 148]
Essel Mining and Industries Ltd. v. Dy. CIT (2022) 98 ITR 93 (SN)(Mum) (Trib)