https://www.taxtmi.com/caselaws?id=265743 The court dismissed the appeals, holding that the initiation of proceedings under Section 147 was valid despite the dropping of proceedings under Section 153C. The court found that the two sets of incriminating documents formed the basis for separate proceedings. It concluded that no substantial question of law arose for consideration, leading to the dismissal of all appeals. en-us Wed, 14 Oct 2015 00:00:00 +0530 Wed, 14 Oct 2015 18:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265743 The court dismissed the appeals, holding that the initiation of proceedings under Section 147 was valid despite the dropping of proceedings under Section 153C. The court found that the two sets of incriminating documents formed the basis for separate proceedings. It concluded that no substantial question of law arose for consideration, leading to the dismissal of all appeals. Case-Laws Income Tax Wed, 14 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265743