https://www.taxtmi.com/caselaws?id=266893 The tribunal allowed the revenue's appeal for statistical purposes, restoring the matter to the Assessing Officer to verify the years to which the seized documents belonged. The cross-objections filed by the assessee were dismissed as infructuous. The tribunal emphasized the importance of verifying the relevance of the seized documents to the assessment year in question for valid initiation of proceedings under Section 153C. en-us Thu, 24 Sep 2015 00:00:00 +0530 Tue, 27 Oct 2015 08:26:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266893 The tribunal allowed the revenue's appeal for statistical purposes, restoring the matter to the Assessing Officer to verify the years to which the seized documents belonged. The cross-objections filed by the assessee were dismissed as infructuous. The tribunal emphasized the importance of verifying the relevance of the seized documents to the assessment year in question for valid initiation of proceedings under Section 153C. Case-Laws Income Tax Thu, 24 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266893