https://www.taxtmi.com/caselaws?id=343254 The High Court dismissed the Revenue's appeals, affirming the ITAT's decision that the initiation of proceedings under Section 153C was invalid and the additions made by the AO were unsustainable. The court emphasized the importance of concrete evidence and proper investigation in tax assessments, particularly when invoking special provisions like Section 153C. en-us Thu, 18 May 2017 00:00:00 +0530 Tue, 01 Aug 2017 10:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343254 The High Court dismissed the Revenue's appeals, affirming the ITAT's decision that the initiation of proceedings under Section 153C was invalid and the additions made by the AO were unsustainable. The court emphasized the importance of concrete evidence and proper investigation in tax assessments, particularly when invoking special provisions like Section 153C. Case-Laws Income Tax Thu, 18 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343254