https://www.taxtmi.com/caselaws?id=265991 The Tribunal dismissed the Revenue's appeals for certain assessment years, allowed appeals for statistical purposes in others, and upheld the Cross Objections of the assessee regarding the validity of proceedings under section 153C. It emphasized the importance of incriminating material, proper procedure, and examination of Books of Accounts in conducting fair and valid assessments. The Tribunal upheld the CIT(A)'s decision to delete additions due to lack of incriminating material and improper procedure followed in the ex-parte assessment. en-us Wed, 09 Sep 2015 00:00:00 +0530 Sat, 17 Oct 2015 08:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265991 The Tribunal dismissed the Revenue's appeals for certain assessment years, allowed appeals for statistical purposes in others, and upheld the Cross Objections of the assessee regarding the validity of proceedings under section 153C. It emphasized the importance of incriminating material, proper procedure, and examination of Books of Accounts in conducting fair and valid assessments. The Tribunal upheld the CIT(A)'s decision to delete additions due to lack of incriminating material and improper procedure followed in the ex-parte assessment. Case-Laws Income Tax Wed, 09 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265991