https://www.taxtmi.com/caselaws?id=338853 The Court dismissed the appeals challenging the Tribunal's order related to assessment years 2007-08 and 2008-09, emphasizing that the seized documents did not belong to the respondents, rendering the proceedings under Section 153C invalid. The Court highlighted the importance of strict compliance with Section 153C and concluded that the issue of Section 69C was academic in this context. The appeals were dismissed without any order as to costs. en-us Tue, 07 Feb 2017 00:00:00 +0530 Mon, 20 Jul 2026 15:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338853 The Court dismissed the appeals challenging the Tribunal's order related to assessment years 2007-08 and 2008-09, emphasizing that the seized documents did not belong to the respondents, rendering the proceedings under Section 153C invalid. The Court highlighted the importance of strict compliance with Section 153C and concluded that the issue of Section 69C was academic in this context. The appeals were dismissed without any order as to costs. Case-Laws Income Tax Tue, 07 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338853