https://www.taxtmi.com/caselaws?id=251186 The tribunal allowed the appeal, declaring the assessment proceedings under section 153C invalid as the seized material did not belong to the assessee. Consequently, the assessment order was deemed null and void. The tribunal did not address the merits of the unexplained investment addition under section 69 due to the invalidity of the proceedings. The appeal was allowed solely on the issue of the validity of the assessment proceedings. en-us Wed, 09 Apr 2014 00:00:00 +0530 Sat, 06 Sep 2014 16:24:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251186 The tribunal allowed the appeal, declaring the assessment proceedings under section 153C invalid as the seized material did not belong to the assessee. Consequently, the assessment order was deemed null and void. The tribunal did not address the merits of the unexplained investment addition under section 69 due to the invalidity of the proceedings. The appeal was allowed solely on the issue of the validity of the assessment proceedings. Case-Laws Income Tax Wed, 09 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251186