https://www.taxtmi.com/caselaws?id=375012 The Tribunal upheld the decision of the CIT (A) in the jurisdictional challenge under section 153A for Assessment Year 2007-08, ruling that the assessment under section 153A (1) (b) was void ab initio due to the absence of a search warrant in the name of the assessee. In the case concerning the validity of the assessment order under section 143(3) for Assessment Year 2011-12, the Tribunal deemed the assessment order illegal and set it aside as the notice under section 143(2) was issued beyond the prescribed limitation period. The grounds challenging additions confirmed by the CIT (A) were not adjudicated upon. en-us Fri, 08 Feb 2019 00:00:00 +0530 Wed, 13 Feb 2019 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375012 The Tribunal upheld the decision of the CIT (A) in the jurisdictional challenge under section 153A for Assessment Year 2007-08, ruling that the assessment under section 153A (1) (b) was void ab initio due to the absence of a search warrant in the name of the assessee. In the case concerning the validity of the assessment order under section 143(3) for Assessment Year 2011-12, the Tribunal deemed the assessment order illegal and set it aside as the notice under section 143(2) was issued beyond the prescribed limitation period. The grounds challenging additions confirmed by the CIT (A) were not adjudicated upon. Case-Laws Income Tax Fri, 08 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375012