https://www.taxtmi.com/caselaws?id=185708 The Tribunal deemed the assessment orders invalid under section 143(3) r/w section 153A due to lack of incriminating material post-search, leading to unjustified disallowances. The direction for a special audit under section 142(2A) was found unjustified and time-barred. Disallowances of various expenses were set aside as excessive and unsupported. The mandatory levy of interest under sections 234A, 234B, and 234C required no separate adjudication. Assessment orders under section 143(3) r/w section 153C were also deemed invalid, with penalties under section 271(B) canceled. All appeals by the assessee were allowed, emphasizing procedural fairness and objective assessments. en-us Wed, 29 Jun 2011 00:00:00 +0530 Wed, 24 Aug 2016 10:44:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185708 The Tribunal deemed the assessment orders invalid under section 143(3) r/w section 153A due to lack of incriminating material post-search, leading to unjustified disallowances. The direction for a special audit under section 142(2A) was found unjustified and time-barred. Disallowances of various expenses were set aside as excessive and unsupported. The mandatory levy of interest under sections 234A, 234B, and 234C required no separate adjudication. Assessment orders under section 143(3) r/w section 153C were also deemed invalid, with penalties under section 271(B) canceled. All appeals by the assessee were allowed, emphasizing procedural fairness and objective assessments. Case-Laws Income Tax Wed, 29 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185708