https://www.taxtmi.com/caselaws?id=338462 The appeals of the assessee were allowed as the Revenue failed to establish the occurrence of a search or requisition at the assessee's premises, thus leading to the quashing of proceedings under section 153A and cancellation of assessment orders. The court clarified that if evidence of a search is later found, the Revenue can apply for a recall of the order. The decision was pronounced on 31.01.2017. en-us Tue, 31 Jan 2017 00:00:00 +0530 Sat, 04 Feb 2017 12:43:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338462 The appeals of the assessee were allowed as the Revenue failed to establish the occurrence of a search or requisition at the assessee's premises, thus leading to the quashing of proceedings under section 153A and cancellation of assessment orders. The court clarified that if evidence of a search is later found, the Revenue can apply for a recall of the order. The decision was pronounced on 31.01.2017. Case-Laws Income Tax Tue, 31 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338462