https://www.taxtmi.com/caselaws?id=197384 The Tribunal deemed the assessment orders under Section 153A invalid as the search warrant was not executed in the individual name of the assessee. It was held that the unaccounted money found in the bank accounts belonged to the Trust and not the assessee individually. Consequently, the Tribunal dismissed the departmental appeal and allowed the assessee's appeals, quashing the proceedings under Section 153A against the assessee in his individual capacity. en-us Fri, 21 May 2010 00:00:00 +0530 Fri, 05 Jan 2018 11:39:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197384 The Tribunal deemed the assessment orders under Section 153A invalid as the search warrant was not executed in the individual name of the assessee. It was held that the unaccounted money found in the bank accounts belonged to the Trust and not the assessee individually. Consequently, the Tribunal dismissed the departmental appeal and allowed the assessee's appeals, quashing the proceedings under Section 153A against the assessee in his individual capacity. Case-Laws Income Tax Fri, 21 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197384