https://www.taxtmi.com/caselaws?id=197348 The High Court dismissed the appeal challenging the Income Tax Appellate Tribunal's judgment and order regarding assessment years 1998-2004. It upheld the Tribunal's decision to delete the disallowances made by the assessing officer, emphasizing the requirement of incriminating material for assessments under section 153C. The court affirmed that such material is essential for initiating assessment proceedings under this section, supporting the Tribunal's ruling in this case. en-us Thu, 04 Aug 2016 00:00:00 +0530 Tue, 04 Oct 2022 17:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197348 The High Court dismissed the appeal challenging the Income Tax Appellate Tribunal's judgment and order regarding assessment years 1998-2004. It upheld the Tribunal's decision to delete the disallowances made by the assessing officer, emphasizing the requirement of incriminating material for assessments under section 153C. The court affirmed that such material is essential for initiating assessment proceedings under this section, supporting the Tribunal's ruling in this case. Case-Laws Income Tax Thu, 04 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197348