https://www.taxtmi.com/caselaws?id=333606 The High Court upheld the decision of the Income Tax Appellate Tribunal (ITAT) regarding the validity of the assessment framed by the Assessing Officer under Section 143(3) read with Section 153C of the Income Tax Act, 1961 for the Assessment Year 2009-10. The High Court dismissed the Revenue's appeal, stating that no substantial question of law arose. The crux of the matter was the interpretation of documents recovered during a search, with the High Court agreeing with the ITAT's conclusion that the initiation of proceedings against the Assessee under Section 153C was legally flawed. en-us Tue, 31 May 2016 00:00:00 +0530 Wed, 19 Oct 2016 09:18:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333606 The High Court upheld the decision of the Income Tax Appellate Tribunal (ITAT) regarding the validity of the assessment framed by the Assessing Officer under Section 143(3) read with Section 153C of the Income Tax Act, 1961 for the Assessment Year 2009-10. The High Court dismissed the Revenue's appeal, stating that no substantial question of law arose. The crux of the matter was the interpretation of documents recovered during a search, with the High Court agreeing with the ITAT's conclusion that the initiation of proceedings against the Assessee under Section 153C was legally flawed. Case-Laws Income Tax Tue, 31 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333606