https://www.taxtmi.com/caselaws?id=353849 The Tribunal granted condonation for a 64-day delay in filing cross-objections by the assessee. It held that assessments under Section 153A without incriminating material from a search operation were invalid. Additionally, it ruled that assessment proceedings under Section 143(2) abated once the time limit for issuing notice expired, preventing the reopening of concluded assessments. The Tribunal dismissed all appeals by the Revenue and cross-objections by the assessee, affirming the lower authority's decision. en-us Thu, 30 Nov 2017 00:00:00 +0530 Sat, 13 Jan 2018 08:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353849 The Tribunal granted condonation for a 64-day delay in filing cross-objections by the assessee. It held that assessments under Section 153A without incriminating material from a search operation were invalid. Additionally, it ruled that assessment proceedings under Section 143(2) abated once the time limit for issuing notice expired, preventing the reopening of concluded assessments. The Tribunal dismissed all appeals by the Revenue and cross-objections by the assessee, affirming the lower authority's decision. Case-Laws Income Tax Thu, 30 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353849