https://www.taxtmi.com/caselaws?id=373473 The High Court affirmed the ITAT's decision regarding the validity of assessment orders under sections 153A and 153C of the Income Tax Act. The CIT (Appeals) ruled in favor of the assessee due to lack of incriminating material found during the search. In the second issue, the ITAT held that orders giving effect to decisions of appellate authorities under section 246A are appealable. All four appeals were allowed for statistical purposes, emphasizing the importance of legal correctness and due process in tax assessments and appeals. en-us Mon, 07 Jan 2019 00:00:00 +0530 Mon, 14 Jan 2019 07:34:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373473 The High Court affirmed the ITAT's decision regarding the validity of assessment orders under sections 153A and 153C of the Income Tax Act. The CIT (Appeals) ruled in favor of the assessee due to lack of incriminating material found during the search. In the second issue, the ITAT held that orders giving effect to decisions of appellate authorities under section 246A are appealable. All four appeals were allowed for statistical purposes, emphasizing the importance of legal correctness and due process in tax assessments and appeals. Case-Laws Income Tax Mon, 07 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373473