https://www.taxtmi.com/caselaws?id=242433 The ITAT Delhi dismissed the revenue's appeals, upholding the Ld CIT(A)'s findings on the interpretation of sections 153C and 153A, the validity of assessment proceedings, and the merits of income additions. The decision emphasized the requirement of valid satisfaction under section 153C and the need for concrete evidence to support income additions, ultimately ruling in favor of the appellant. en-us Fri, 31 May 2013 00:00:00 +0530 Wed, 15 Jan 2014 11:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242433 The ITAT Delhi dismissed the revenue's appeals, upholding the Ld CIT(A)'s findings on the interpretation of sections 153C and 153A, the validity of assessment proceedings, and the merits of income additions. The decision emphasized the requirement of valid satisfaction under section 153C and the need for concrete evidence to support income additions, ultimately ruling in favor of the appellant. Case-Laws Income Tax Fri, 31 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242433