https://www.taxtmi.com/caselaws?id=267601 The Court dismissed the appeals, ruling that proceedings under Section 153C could not be initiated against the Assessee for AYs 2003-04 to 2008-09 as the only seized document was a cheque book reflecting transactions for AY 2009-10. Consequently, the jurisdiction of the Assessing Officer under Section 153C was not established, and the other issues regarding Section 69C and expenses disallowance were not examined. Each party was directed to bear their own costs. en-us Thu, 05 Nov 2015 00:00:00 +0530 Thu, 17 Nov 2016 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267601 The Court dismissed the appeals, ruling that proceedings under Section 153C could not be initiated against the Assessee for AYs 2003-04 to 2008-09 as the only seized document was a cheque book reflecting transactions for AY 2009-10. Consequently, the jurisdiction of the Assessing Officer under Section 153C was not established, and the other issues regarding Section 69C and expenses disallowance were not examined. Each party was directed to bear their own costs. Case-Laws Income Tax Thu, 05 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267601