https://www.taxtmi.com/caselaws?id=365838 The Tribunal canceled the assessment made under section 153C/143(3) due to the invalid initiation of proceedings under section 153C, finding that the seized documents did not have a bearing on the determination of the income of the assessee. Consequently, the grounds related to the addition of capital gains from the sale of land became irrelevant. The appeal of the assessee was allowed, and the order was pronounced on 13th July 2018. en-us Fri, 13 Jul 2018 00:00:00 +0530 Fri, 24 Aug 2018 01:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365838 The Tribunal canceled the assessment made under section 153C/143(3) due to the invalid initiation of proceedings under section 153C, finding that the seized documents did not have a bearing on the determination of the income of the assessee. Consequently, the grounds related to the addition of capital gains from the sale of land became irrelevant. The appeal of the assessee was allowed, and the order was pronounced on 13th July 2018. Case-Laws Income Tax Fri, 13 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365838