https://www.taxtmi.com/caselaws?id=190435 The Tribunal allowed the assessee's appeals, finding the rejection of books under Section 145(3) and the estimation of gross profit to be arbitrary. Additionally, the Tribunal deemed the proceedings under Section 153A invalid due to the lack of a valid search under Section 132. As a result, the Tribunal deleted the additions and annulled the assessments made under Section 153A. en-us Wed, 16 Mar 2016 00:00:00 +0530 Wed, 15 Feb 2017 16:50:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190435 The Tribunal allowed the assessee's appeals, finding the rejection of books under Section 145(3) and the estimation of gross profit to be arbitrary. Additionally, the Tribunal deemed the proceedings under Section 153A invalid due to the lack of a valid search under Section 132. As a result, the Tribunal deleted the additions and annulled the assessments made under Section 153A. Case-Laws Income Tax Wed, 16 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190435