https://www.taxtmi.com/caselaws?id=375903 The appeals were allowed, and the matter was remanded back to the file of the Commissioner of Income Tax (Appeals) for further examination concerning assessment years 2009-10 & 2010-11 under the Income Tax Act, 1961. The legal objection raised by the assessee regarding additions/disallowances in the absence of incriminating material found during the search was considered fundamental to the jurisdictional aspect of the searched assessment. The Tribunal remitted the matter back to the CIT(A) for reevaluation of the sustainability of additions/disallowances in proceedings under s.153A/153C, allowing the assessee to present its case afresh. en-us Mon, 31 Dec 2018 00:00:00 +0530 Thu, 28 Feb 2019 06:27:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375903 The appeals were allowed, and the matter was remanded back to the file of the Commissioner of Income Tax (Appeals) for further examination concerning assessment years 2009-10 & 2010-11 under the Income Tax Act, 1961. The legal objection raised by the assessee regarding additions/disallowances in the absence of incriminating material found during the search was considered fundamental to the jurisdictional aspect of the searched assessment. The Tribunal remitted the matter back to the CIT(A) for reevaluation of the sustainability of additions/disallowances in proceedings under s.153A/153C, allowing the assessee to present its case afresh. Case-Laws Income Tax Mon, 31 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375903