https://www.taxtmi.com/caselaws?id=366368 The Tribunal allowed the appeals for AYs 2002-03 and 2003-04, quashing the assessments due to the lack of incriminating material. The appeal for AY 2004-05 was dismissed, upholding the AO's and CIT (A)'s decisions. The Tribunal emphasized the necessity of incriminating material for reassessment under Section 153A and proper filing and revision of returns under the Act. en-us Fri, 31 Aug 2018 00:00:00 +0530 Mon, 03 Sep 2018 12:13:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366368 The Tribunal allowed the appeals for AYs 2002-03 and 2003-04, quashing the assessments due to the lack of incriminating material. The appeal for AY 2004-05 was dismissed, upholding the AO's and CIT (A)'s decisions. The Tribunal emphasized the necessity of incriminating material for reassessment under Section 153A and proper filing and revision of returns under the Act. Case-Laws Income Tax Fri, 31 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366368