https://www.taxtmi.com/caselaws?id=257671 The Tribunal allowed the assessee's appeals, quashing the AO's assumption of jurisdiction under Section 153A and the related additions of undisclosed income from seized precious stones, unexplained income from seized cash, and advance received on the sale of a car. The Tribunal found that the AO incorrectly invoked Section 153A for requisitions made before 31-05-2003, emphasizing that such cases should be handled under Chapter XIVB. en-us Tue, 16 Dec 2014 00:00:00 +0530 Thu, 19 Mar 2015 07:57:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257671 The Tribunal allowed the assessee's appeals, quashing the AO's assumption of jurisdiction under Section 153A and the related additions of undisclosed income from seized precious stones, unexplained income from seized cash, and advance received on the sale of a car. The Tribunal found that the AO incorrectly invoked Section 153A for requisitions made before 31-05-2003, emphasizing that such cases should be handled under Chapter XIVB. Case-Laws Income Tax Tue, 16 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257671