https://www.taxtmi.com/caselaws?id=257673 The Tribunal ruled in favor of the assessee, setting aside the initiation of proceedings under Section 153C of the Income Tax Act due to lack of proper jurisdictional satisfaction and procedural lapses. The assessments were deemed void ab initio for the relevant years, with the Tribunal dismissing the department's appeals and allowing the assessee's cross-objections based on principles of natural justice and precedents. en-us Thu, 05 Mar 2015 00:00:00 +0530 Thu, 19 Mar 2015 07:57:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257673 The Tribunal ruled in favor of the assessee, setting aside the initiation of proceedings under Section 153C of the Income Tax Act due to lack of proper jurisdictional satisfaction and procedural lapses. The assessments were deemed void ab initio for the relevant years, with the Tribunal dismissing the department's appeals and allowing the assessee's cross-objections based on principles of natural justice and precedents. Case-Laws Income Tax Thu, 05 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257673