https://www.taxtmi.com/caselaws?id=362553 The Revenue's appeal challenging the deletion of an addition under section 153C of the Income-tax Act, 1961 for the assessment year 2005-06 was dismissed. The ld. CIT(A) nullified the assessment order due to improper jurisdiction assumption by the Assessing Officer, who failed to comply with the prescribed timeline for issuing the notice under section 153C. The Tribunal upheld the decision, emphasizing that since the additions were based on previously considered documents, the current addition was unsustainable. The assessment was quashed, and the Revenue's appeal was rejected. en-us Mon, 25 Jun 2018 00:00:00 +0530 Thu, 28 Jun 2018 10:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362553 The Revenue's appeal challenging the deletion of an addition under section 153C of the Income-tax Act, 1961 for the assessment year 2005-06 was dismissed. The ld. CIT(A) nullified the assessment order due to improper jurisdiction assumption by the Assessing Officer, who failed to comply with the prescribed timeline for issuing the notice under section 153C. The Tribunal upheld the decision, emphasizing that since the additions were based on previously considered documents, the current addition was unsustainable. The assessment was quashed, and the Revenue's appeal was rejected. Case-Laws Income Tax Mon, 25 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362553