https://www.taxtmi.com/caselaws?id=355781 The Tribunal found that the Revenue failed to establish the legal basis for invoking section 153C of the Income Tax Act. It held that the jurisdictional requirements were not met, rendering the notice issued under section 153C void ab initio. Consequently, the proceedings and assessment based on the illegal notice were declared null and void. The Tribunal allowed the Cross Objections filed by the assessee for the relevant assessment years and dismissed the appeals of the Revenue. en-us Thu, 21 Dec 2017 00:00:00 +0530 Mon, 19 Feb 2018 08:43:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355781 The Tribunal found that the Revenue failed to establish the legal basis for invoking section 153C of the Income Tax Act. It held that the jurisdictional requirements were not met, rendering the notice issued under section 153C void ab initio. Consequently, the proceedings and assessment based on the illegal notice were declared null and void. The Tribunal allowed the Cross Objections filed by the assessee for the relevant assessment years and dismissed the appeals of the Revenue. Case-Laws Income Tax Thu, 21 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355781