https://www.taxtmi.com/caselaws?id=352405 The HC upheld the Tribunal's findings, concluding that additions under s.153A were impermissible where no incriminating material was found during search and the impugned director's statement relied upon was recorded later. The court also held that an assessment passed by an ITO required prior approval of the Joint Commissioner under s.153D; absence of such approval rendered the assessment invalid and non-curable. Consequently the Tribunal was justified in quashing the assessment, and the taxpayer's appeal did not succeed. en-us Tue, 28 Nov 2017 00:00:00 +0530 Sat, 27 Sep 2025 10:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352405 The HC upheld the Tribunal's findings, concluding that additions under s.153A were impermissible where no incriminating material was found during search and the impugned director's statement relied upon was recorded later. The court also held that an assessment passed by an ITO required prior approval of the Joint Commissioner under s.153D; absence of such approval rendered the assessment invalid and non-curable. Consequently the Tribunal was justified in quashing the assessment, and the taxpayer's appeal did not succeed. Case-Laws Income Tax Tue, 28 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352405