S. 153C: Assessment-Income of any other person-Search-Material related to assessee being other person found during search and handed over to AO-Assessment ought to have been made under S. 153C and not S. 143(3) of the Act-Order of Tribunal quashing the addition is affirmed. [S. 143(3), 260A]
PCIT v. Tarun Devcon Pvt. Ltd. [2025] 302 Taxman 444 (MP(HC).