https://www.taxtmi.com/caselaws?id=376607 The Tribunal quashed the initiation of proceedings under Section 153C for the assessment year 2010-11, annulling the assessment order. The Revenue's appeal was dismissed, and the cross-objection of the assessee was allowed. The decision was based on the finding that the seized material did not relate to the assessment year in question and lacked incriminating evidence. en-us Mon, 14 Jan 2019 00:00:00 +0530 Wed, 13 Mar 2019 08:31:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376607 The Tribunal quashed the initiation of proceedings under Section 153C for the assessment year 2010-11, annulling the assessment order. The Revenue's appeal was dismissed, and the cross-objection of the assessee was allowed. The decision was based on the finding that the seized material did not relate to the assessment year in question and lacked incriminating evidence. Case-Laws Income Tax Mon, 14 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376607