https://www.taxtmi.com/caselaws?id=277541 The Tribunal upheld the validity of assessments under section 153A, emphasizing that proceedings could be initiated without new evidence found during the search. It also ruled that section 153A overrides section 147. Regarding additions under section 69C, the Tribunal sided with the assessee, noting unreliable evidence and deleting the additions. The Tribunal reiterated the finality of earlier adjudicated matters, emphasizing that assessments once made are final unless set aside under the law. Consequently, the Tribunal dismissed the department's appeals and allowed the assessee's cross objections. en-us Wed, 25 May 2011 00:00:00 +0530 Fri, 07 Dec 2018 17:46:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277541 The Tribunal upheld the validity of assessments under section 153A, emphasizing that proceedings could be initiated without new evidence found during the search. It also ruled that section 153A overrides section 147. Regarding additions under section 69C, the Tribunal sided with the assessee, noting unreliable evidence and deleting the additions. The Tribunal reiterated the finality of earlier adjudicated matters, emphasizing that assessments once made are final unless set aside under the law. Consequently, the Tribunal dismissed the department's appeals and allowed the assessee's cross objections. Case-Laws Income Tax Wed, 25 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277541