https://www.taxtmi.com/caselaws?id=64862 The Tribunal dismissed the assessee's appeals, upholding the validity of assessments under section 153A, despite the absence of seized material, and confirmed that completed assessments can be reassessed under this section. Additionally, the Tribunal denied the deduction under section 80HHC, as the assessee failed to meet the statutory conditions post-retrospective amendment. The Tribunal affirmed the lower authorities' decisions, maintaining the Assessing Officer's jurisdiction and denying the claimed deductions. en-us Fri, 15 Feb 2008 00:00:00 +0530 Tue, 02 Jan 2024 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64862 The Tribunal dismissed the assessee's appeals, upholding the validity of assessments under section 153A, despite the absence of seized material, and confirmed that completed assessments can be reassessed under this section. Additionally, the Tribunal denied the deduction under section 80HHC, as the assessee failed to meet the statutory conditions post-retrospective amendment. The Tribunal affirmed the lower authorities' decisions, maintaining the Assessing Officer's jurisdiction and denying the claimed deductions. Case-Laws Income Tax Fri, 15 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64862