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    <title>2018 (10) TMI 1346 - ITAT PUNE</title>
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    <description>The Tribunal allowed the appellant&#039;s appeal on technical grounds, finding that the seized documents could not be used to initiate proceedings under Section 153C against the appellant. Consequently, the Tribunal dismissed the remaining grounds as academic or consequential. The appeal was partly allowed.</description>
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      <title>2018 (10) TMI 1346 - ITAT PUNE</title>
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      <description>The Tribunal allowed the appellant&#039;s appeal on technical grounds, finding that the seized documents could not be used to initiate proceedings under Section 153C against the appellant. Consequently, the Tribunal dismissed the remaining grounds as academic or consequential. The appeal was partly allowed.</description>
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