https://www.taxtmi.com/caselaws?id=336163 The tribunal held that the assessment orders passed under section 153A were null and void as no valid search was conducted against the assessee, following the precedent set in a similar case. The tribunal emphasized the significance of a valid search in invoking section 153A and stressed the importance of accurate information for effective search operations. Consequently, all six appeals of the assessee were allowed based on this finding. en-us Tue, 18 Oct 2016 00:00:00 +0530 Thu, 15 Dec 2016 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336163 The tribunal held that the assessment orders passed under section 153A were null and void as no valid search was conducted against the assessee, following the precedent set in a similar case. The tribunal emphasized the significance of a valid search in invoking section 153A and stressed the importance of accurate information for effective search operations. Consequently, all six appeals of the assessee were allowed based on this finding. Case-Laws Income Tax Tue, 18 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336163