https://www.taxtmi.com/caselaws?id=249177 The Tribunal upheld the validity of the search proceedings and order under section 153C, dismissing the contention that the order was invalid due to procedural lapses. However, the Tribunal allowed the argument that the order under section 153C was time-barred, leading to the quashing of assessments for certain years. The Tribunal dismissed the challenges related to the jurisdiction of the Dispute Resolution Panel (DRP) in issuing directions beyond time limits, considering new grounds, and exceeding jurisdiction on certain issues. en-us Fri, 13 Jun 2014 00:00:00 +0530 Mon, 07 Jul 2014 18:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249177 The Tribunal upheld the validity of the search proceedings and order under section 153C, dismissing the contention that the order was invalid due to procedural lapses. However, the Tribunal allowed the argument that the order under section 153C was time-barred, leading to the quashing of assessments for certain years. The Tribunal dismissed the challenges related to the jurisdiction of the Dispute Resolution Panel (DRP) in issuing directions beyond time limits, considering new grounds, and exceeding jurisdiction on certain issues. Case-Laws Income Tax Fri, 13 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249177