https://www.taxtmi.com/caselaws?id=212361 The High Court upheld the Tribunal's decision that the Assessing Officer lacked jurisdiction under section 153C of the Income-tax Act, 1961, as the seized materials were not available during the assessment. Despite the Revenue's arguments, the Court found insufficient evidence to support the claim that the files were accessible to the Assessing Officer. The Court emphasized the crucial factor of the absence of seized materials during the notice issuance in determining the validity of jurisdiction under section 153C. As a result, the appeals were dismissed, and no costs were awarded. en-us Tue, 26 Apr 2011 00:00:00 +0530 Sat, 15 Dec 2012 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212361 The High Court upheld the Tribunal's decision that the Assessing Officer lacked jurisdiction under section 153C of the Income-tax Act, 1961, as the seized materials were not available during the assessment. Despite the Revenue's arguments, the Court found insufficient evidence to support the claim that the files were accessible to the Assessing Officer. The Court emphasized the crucial factor of the absence of seized materials during the notice issuance in determining the validity of jurisdiction under section 153C. As a result, the appeals were dismissed, and no costs were awarded. Case-Laws Income Tax Tue, 26 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212361