https://www.taxtmi.com/caselaws?id=326587 The Tribunal allowed all six appeals by the assessee, quashing the addition of deemed annual letting value as it lacked relevance to seized material. The assessments under sections 153A and 153C must be substantiated by seized material, as emphasized in a Delhi High Court case law precedent. The success of the appeal was based on this legal requirement, leading to a favorable outcome for the assessee. en-us Fri, 26 Feb 2016 00:00:00 +0530 Wed, 20 Apr 2016 09:50:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326587 The Tribunal allowed all six appeals by the assessee, quashing the addition of deemed annual letting value as it lacked relevance to seized material. The assessments under sections 153A and 153C must be substantiated by seized material, as emphasized in a Delhi High Court case law precedent. The success of the appeal was based on this legal requirement, leading to a favorable outcome for the assessee. Case-Laws Income Tax Fri, 26 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326587