https://www.taxtmi.com/caselaws?id=345061 The Tribunal allowed the appeal of the assessee, ruling that additions under Section 153C were unjustified without incriminating material. It invalidated proceedings under Section 153C due to the absence of recorded satisfaction before file transfer. The Tribunal directed acceptance of declared agricultural income and found no merit in additions under Sections 68 and 41. en-us Mon, 24 Oct 2016 00:00:00 +0530 Thu, 06 Jul 2017 08:28:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345061 The Tribunal allowed the appeal of the assessee, ruling that additions under Section 153C were unjustified without incriminating material. It invalidated proceedings under Section 153C due to the absence of recorded satisfaction before file transfer. The Tribunal directed acceptance of declared agricultural income and found no merit in additions under Sections 68 and 41. Case-Laws Income Tax Mon, 24 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345061