https://www.taxtmi.com/caselaws?id=258663 The Tribunal quashed the proceedings initiated under Section 153C of the Income Tax Act and the consequent assessment orders for the assessment years 2005-06 and 2006-07. The Tribunal held that since the seized documents were relevant only to the assessment year 2009-10, the initiation of proceedings for the earlier years was invalid. Consequently, the appeals of the assessee were allowed, and the other grounds raised against the additions made in the order under Section 153C were not considered due to the quashing of the assessment orders. en-us Wed, 01 Apr 2015 00:00:00 +0530 Fri, 17 Apr 2015 08:03:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258663 The Tribunal quashed the proceedings initiated under Section 153C of the Income Tax Act and the consequent assessment orders for the assessment years 2005-06 and 2006-07. The Tribunal held that since the seized documents were relevant only to the assessment year 2009-10, the initiation of proceedings for the earlier years was invalid. Consequently, the appeals of the assessee were allowed, and the other grounds raised against the additions made in the order under Section 153C were not considered due to the quashing of the assessment orders. Case-Laws Income Tax Wed, 01 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258663