https://www.taxtmi.com/caselaws?id=65491 The Tribunal quashed the assessments under Section 153A of the IT Act, finding them invalid due to the absence of a valid search against the assessee. Additions made for under-billing were deleted, as the principles of natural justice were not observed, and the evidence was insufficient. The disallowance of unpaid CST was remanded to the AO for verification, with instructions to allow it if payment was made before the return filing due date. The assessee's appeals were allowed. en-us Fri, 25 Apr 2008 00:00:00 +0530 Sat, 16 Dec 2023 16:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65491 The Tribunal quashed the assessments under Section 153A of the IT Act, finding them invalid due to the absence of a valid search against the assessee. Additions made for under-billing were deleted, as the principles of natural justice were not observed, and the evidence was insufficient. The disallowance of unpaid CST was remanded to the AO for verification, with instructions to allow it if payment was made before the return filing due date. The assessee's appeals were allowed. Case-Laws Income Tax Fri, 25 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65491