https://www.taxtmi.com/caselaws?id=193178 The Tribunal upheld the Commissioner of Income-tax(Appeals)' decision, declaring the proceedings under S.147 as void ab initio due to jurisdictional issues, emphasizing the necessity to initiate proceedings under S.153C for cases stemming from search actions. The Tribunal dismissed both the Revenue's appeal challenging this decision and the assessee's cross objections regarding the additions made in the assessment, as the assessment being void rendered the cross objections academic. Consequently, both appeals were dismissed, affirming the CIT(A)'s order. en-us Wed, 08 Jan 2014 00:00:00 +0530 Sat, 15 Jul 2017 15:28:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193178 The Tribunal upheld the Commissioner of Income-tax(Appeals)' decision, declaring the proceedings under S.147 as void ab initio due to jurisdictional issues, emphasizing the necessity to initiate proceedings under S.153C for cases stemming from search actions. The Tribunal dismissed both the Revenue's appeal challenging this decision and the assessee's cross objections regarding the additions made in the assessment, as the assessment being void rendered the cross objections academic. Consequently, both appeals were dismissed, affirming the CIT(A)'s order. Case-Laws Income Tax Wed, 08 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193178