https://www.taxtmi.com/caselaws?id=325092 The Tribunal allowed the appeal, ruling in favor of the assessee on all grounds raised. The jurisdiction under section 153C was deemed invalid due to the absence of incriminating material, leading to the dismissal of additions made. The lack of corresponding material for the additions and the unverifiable nature of purchases further supported the decision in favor of the assessee. The appeal was allowed on 29th January 2016. en-us Fri, 29 Jan 2016 00:00:00 +0530 Thu, 10 Mar 2016 08:18:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325092 The Tribunal allowed the appeal, ruling in favor of the assessee on all grounds raised. The jurisdiction under section 153C was deemed invalid due to the absence of incriminating material, leading to the dismissal of additions made. The lack of corresponding material for the additions and the unverifiable nature of purchases further supported the decision in favor of the assessee. The appeal was allowed on 29th January 2016. Case-Laws Income Tax Fri, 29 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325092