The Hon’ble MP High Court while deciding an appeal on the moot question of law being whether on the facts and circumstances of the case and in law, the Hon’ble ITAT was justified in annulling the 143(3) assessment on the ground that the assessment should have been framed under S. 153 C of the Act, without appreciating that since seized documents in the instant case are not of incriminating nature, the AO is legally barred from framing assessment under S. 153C as confirmed by the Hon’ble Supreme Court judgment in the case of Abhishar Buildwell P. Ltd. [TS-202-SC-2023]. The Hon’ble Court adopted the reasoning of the Hon’ble Court’s judgment in Pr. CIT  (C) v. Kalyanika Infra Mega Ventures (P.) Ltd. [ITA No. 113/2024, dated 28-8-2024] to arrive at the conclusion that where during search in case of other person certain material related to assessee was handed over to Assessing Officer having jurisdiction over assessee assessment should have been made under S. 153C, assessment order passed under S. 143(3) was not valid.