https://www.taxtmi.com/caselaws?id=370294 The Tribunal found the assessment proceedings under section 153C of the Income Tax Act to be invalid due to the documents being handed over after the completion of assessment of the searched person, beyond the prescribed period. Consequently, the assessment order passed under section 143(3) r.w.s. 153C of the Act was annulled, and the appeals of the assessee were allowed. Other grounds of appeal were considered academic. en-us Tue, 06 Nov 2018 00:00:00 +0530 Thu, 15 Nov 2018 07:26:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370294 The Tribunal found the assessment proceedings under section 153C of the Income Tax Act to be invalid due to the documents being handed over after the completion of assessment of the searched person, beyond the prescribed period. Consequently, the assessment order passed under section 143(3) r.w.s. 153C of the Act was annulled, and the appeals of the assessee were allowed. Other grounds of appeal were considered academic. Case-Laws Income Tax Tue, 06 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370294