https://www.taxtmi.com/caselaws?id=238898 The Tribunal dismissed the Revenue's appeals for the assessment years 2002-03, 2003-04, 2004-05, and 2005-06, upholding the CIT (A)'s decision that the AO was not justified in initiating proceedings under Section 153C. The judgment emphasized the necessity of the seized documents belonging to the appellant for validly invoking Section 153C. en-us Fri, 13 Jan 2012 00:00:00 +0530 Sat, 02 Nov 2013 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238898 The Tribunal dismissed the Revenue's appeals for the assessment years 2002-03, 2003-04, 2004-05, and 2005-06, upholding the CIT (A)'s decision that the AO was not justified in initiating proceedings under Section 153C. The judgment emphasized the necessity of the seized documents belonging to the appellant for validly invoking Section 153C. Case-Laws Income Tax Fri, 13 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238898