https://www.taxtmi.com/caselaws?id=346900 The Court dismissed the appeals, affirming the need for incriminating material to justify jurisdiction under Section 153A of the Income Tax Act. It clarified the legal position regarding seized material and upheld decisions in previous cases, ruling in favor of the Assessee. The Court found that the seized material did not incriminate the Assessee for the years in question, leading to the rejection of the Revenue's arguments and the resolution of the issue in favor of the Assessee. en-us Mon, 21 Aug 2017 00:00:00 +0530 Tue, 13 Nov 2018 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346900 The Court dismissed the appeals, affirming the need for incriminating material to justify jurisdiction under Section 153A of the Income Tax Act. It clarified the legal position regarding seized material and upheld decisions in previous cases, ruling in favor of the Assessee. The Court found that the seized material did not incriminate the Assessee for the years in question, leading to the rejection of the Revenue's arguments and the resolution of the issue in favor of the Assessee. Case-Laws Income Tax Mon, 21 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346900