https://www.taxtmi.com/caselaws?id=204201 The Tribunal allowed the assessee's appeals, ruling the Section 153A proceedings invalid and dismissing the addition of Rs. 1,93,99,865 as undisclosed income. The Tribunal found the search warrant not served on the assessee, indicating the notice under Section 153A was void. The money in the bank accounts was deemed to belong to the Trust, not the individual. Consequently, the Tribunal held the individual assessment unjustified and granted relief to the assessee. en-us Fri, 21 May 2010 00:00:00 +0530 Thu, 20 Mar 2014 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204201 The Tribunal allowed the assessee's appeals, ruling the Section 153A proceedings invalid and dismissing the addition of Rs. 1,93,99,865 as undisclosed income. The Tribunal found the search warrant not served on the assessee, indicating the notice under Section 153A was void. The money in the bank accounts was deemed to belong to the Trust, not the individual. Consequently, the Tribunal held the individual assessment unjustified and granted relief to the assessee. Case-Laws Income Tax Fri, 21 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204201