https://www.taxtmi.com/caselaws?id=372678 The Tribunal quashed the proceedings initiated under section 153C as the seized documents did not belong to the assessee, invalidating the notice and assessment. The addition of Rs. 57,25,000 was also quashed, and the appeal was allowed. The Tribunal stressed the significance of meeting jurisdictional conditions under section 153C, citing relevant case law. The order was issued on November 14, 2018. en-us Wed, 14 Nov 2018 00:00:00 +0530 Thu, 27 Dec 2018 16:01:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372678 The Tribunal quashed the proceedings initiated under section 153C as the seized documents did not belong to the assessee, invalidating the notice and assessment. The addition of Rs. 57,25,000 was also quashed, and the appeal was allowed. The Tribunal stressed the significance of meeting jurisdictional conditions under section 153C, citing relevant case law. The order was issued on November 14, 2018. Case-Laws Income Tax Wed, 14 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372678