https://www.taxtmi.com/caselaws?id=193363 The Tribunal allowed all ten appeals of the assessees as assessments made without incriminating material were deemed invalid. The Tribunal quashed the assessments made under Section 143(3) read with Section 153A, citing the lack of incriminating material found during the search related to any of the assessees. The decision was based on legal precedent requiring such material for valid assessments, leading to the allowance of the appeals without addressing other grounds raised by the assessees. en-us Thu, 24 Mar 2016 00:00:00 +0530 Wed, 26 Jul 2017 10:29:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193363 The Tribunal allowed all ten appeals of the assessees as assessments made without incriminating material were deemed invalid. The Tribunal quashed the assessments made under Section 143(3) read with Section 153A, citing the lack of incriminating material found during the search related to any of the assessees. The decision was based on legal precedent requiring such material for valid assessments, leading to the allowance of the appeals without addressing other grounds raised by the assessees. Case-Laws Income Tax Thu, 24 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193363