https://www.taxtmi.com/caselaws?id=261320 The Tribunal quashed the assessment proceedings under sections 153A, 153C, and 143(3) due to lack of proper grounds for search authorization, following a decision of the High Court. Additionally, the Tribunal upheld the deletion of additions made under sections 69A and 69, dismissed the interest charged under sections 234A, 234B, and 234C, and directed the dropping of penalty proceedings under section 271(1)(c) based on the specific circumstances of the case. The Tribunal's rulings were issued on June 29, 2015, by the Appellate Tribunal ITAT Ahmedabad. en-us Mon, 29 Jun 2015 00:00:00 +0530 Mon, 06 Jul 2015 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261320 The Tribunal quashed the assessment proceedings under sections 153A, 153C, and 143(3) due to lack of proper grounds for search authorization, following a decision of the High Court. Additionally, the Tribunal upheld the deletion of additions made under sections 69A and 69, dismissed the interest charged under sections 234A, 234B, and 234C, and directed the dropping of penalty proceedings under section 271(1)(c) based on the specific circumstances of the case. The Tribunal's rulings were issued on June 29, 2015, by the Appellate Tribunal ITAT Ahmedabad. Case-Laws Income Tax Mon, 29 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261320