https://www.taxtmi.com/caselaws?id=345029 The High Court upheld the Tribunal's decision, dismissing the Revenue's appeals. The Court agreed with the Tribunal's findings that the action under Section 153C was invalid, the additions under Section 69C were unjustified, and the Assessing Officer did not have jurisdiction. The Court emphasized that the Tribunal's findings were based on a thorough examination of the facts and evidence, and there was no substantial question of law for the Court to consider. Consequently, the Court dismissed the appeals without any orders as to costs. en-us Fri, 23 Jun 2017 00:00:00 +0530 Fri, 27 Mar 2026 16:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345029 The High Court upheld the Tribunal's decision, dismissing the Revenue's appeals. The Court agreed with the Tribunal's findings that the action under Section 153C was invalid, the additions under Section 69C were unjustified, and the Assessing Officer did not have jurisdiction. The Court emphasized that the Tribunal's findings were based on a thorough examination of the facts and evidence, and there was no substantial question of law for the Court to consider. Consequently, the Court dismissed the appeals without any orders as to costs. Case-Laws Income Tax Fri, 23 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345029