https://www.taxtmi.com/caselaws?id=194855 The appeals were filed challenging additions made by the AO under section 153A of the Income Tax Act for Assessment Years 2001-02 & 2002-03. The Tribunal deemed the assessment proceedings invalid as no search was initiated under section 132 against the assessee, as required by section 153A. The additional grounds raised by the assessee were allowed, leading to the quashing of the assessment proceedings. The appeals by the assessee were allowed, and the assessment proceedings were deemed invalid. en-us Thu, 23 May 2013 00:00:00 +0530 Tue, 03 Oct 2017 13:01:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194855 The appeals were filed challenging additions made by the AO under section 153A of the Income Tax Act for Assessment Years 2001-02 & 2002-03. The Tribunal deemed the assessment proceedings invalid as no search was initiated under section 132 against the assessee, as required by section 153A. The additional grounds raised by the assessee were allowed, leading to the quashing of the assessment proceedings. The appeals by the assessee were allowed, and the assessment proceedings were deemed invalid. Case-Laws Income Tax Thu, 23 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194855