https://www.taxtmi.com/caselaws?id=256011 The Court remitted the matter to the ITAT for reconsideration, directing specific findings on the documents' status to establish their connection with the assessees for valid notices under Section 153C. All parties' rights and contentions were preserved for appeal, with the ITAT instructed to consider additional grounds raised by the assessees. The appeals were disposed of accordingly, and parties were directed to receive copies of the judgment. en-us Mon, 19 Jan 2015 00:00:00 +0530 Fri, 14 Aug 2015 15:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256011 The Court remitted the matter to the ITAT for reconsideration, directing specific findings on the documents' status to establish their connection with the assessees for valid notices under Section 153C. All parties' rights and contentions were preserved for appeal, with the ITAT instructed to consider additional grounds raised by the assessees. The appeals were disposed of accordingly, and parties were directed to receive copies of the judgment. Case-Laws Income Tax Mon, 19 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256011