https://www.taxtmi.com/caselaws?id=264293 The appeal filed by the revenue was dismissed, and the cross-objection filed by the assessee was allowed. The Tribunal concluded that documents found during the search were not incriminating material to initiate proceedings under Section 153C. Therefore, the Assessing Officer was not justified in reopening the assessment for the year 2005-06, which had already attained finality. Consequently, the issue of setting aside the CIT(A)'s order for re-examination on merits was rendered moot. en-us Wed, 16 Sep 2015 00:00:00 +0530 Tue, 22 Sep 2015 06:55:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264293 The appeal filed by the revenue was dismissed, and the cross-objection filed by the assessee was allowed. The Tribunal concluded that documents found during the search were not incriminating material to initiate proceedings under Section 153C. Therefore, the Assessing Officer was not justified in reopening the assessment for the year 2005-06, which had already attained finality. Consequently, the issue of setting aside the CIT(A)'s order for re-examination on merits was rendered moot. Case-Laws Income Tax Wed, 16 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264293