https://www.taxtmi.com/caselaws?id=353093 The High Court upheld the decision of the ITAT, ruling that the assessments under Section 153C of the Income Tax Act for the assessment years 2008-09, 2010-11, and 2011-12 were invalid. The Court found that the documents recovered during the search did not belong to the Assessee but only pertained to them, as per the revised language in the law effective from June 1, 2015. Therefore, the initiation of proceedings under Section 153C was deemed invalid, resulting in the dismissal of the appeals for the mentioned assessment years. en-us Mon, 11 Dec 2017 00:00:00 +0530 Wed, 27 Dec 2017 10:17:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353093 The High Court upheld the decision of the ITAT, ruling that the assessments under Section 153C of the Income Tax Act for the assessment years 2008-09, 2010-11, and 2011-12 were invalid. The Court found that the documents recovered during the search did not belong to the Assessee but only pertained to them, as per the revised language in the law effective from June 1, 2015. Therefore, the initiation of proceedings under Section 153C was deemed invalid, resulting in the dismissal of the appeals for the mentioned assessment years. Case-Laws Income Tax Mon, 11 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353093