https://www.taxtmi.com/caselaws?id=176434 The Tribunal upheld the CIT(A)'s decision to annul assessments for all years, ruling that proceedings under Section 153C were invalid as seized documents did not belong to the assessee. The Tribunal found the seized documents were not incriminating and that the AO's satisfaction was based on irrelevant materials. Citing the necessity for seized materials to belong to the assessed party, the Tribunal dismissed the department's appeals and the assessee's cross objections, deeming them moot. The order was issued on 13/12/2013. en-us Fri, 13 Dec 2013 00:00:00 +0530 Fri, 14 Oct 2016 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176434 The Tribunal upheld the CIT(A)'s decision to annul assessments for all years, ruling that proceedings under Section 153C were invalid as seized documents did not belong to the assessee. The Tribunal found the seized documents were not incriminating and that the AO's satisfaction was based on irrelevant materials. Citing the necessity for seized materials to belong to the assessed party, the Tribunal dismissed the department's appeals and the assessee's cross objections, deeming them moot. The order was issued on 13/12/2013. Case-Laws Income Tax Fri, 13 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176434