https://www.taxtmi.com/caselaws?id=377757 The Tribunal upheld the validity of the search and seizure action under section 132 of the Income Tax Act, finding it properly initiated against the assessee. It ruled that additions made under section 153A without incriminating material for certain assessment years were unsustainable and deleted. The assessment for the year 2012-13 was upheld despite non-issuance of notice under section 143(2), while the assessment for 2013-14 was deemed invalid due to late issuance of the notice. Appeals for 2010-11, 2011-12, and 2013-14 were allowed, while the appeal for 2012-13 was dismissed. en-us Thu, 28 Mar 2019 00:00:00 +0530 Tue, 02 Apr 2019 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377757 The Tribunal upheld the validity of the search and seizure action under section 132 of the Income Tax Act, finding it properly initiated against the assessee. It ruled that additions made under section 153A without incriminating material for certain assessment years were unsustainable and deleted. The assessment for the year 2012-13 was upheld despite non-issuance of notice under section 143(2), while the assessment for 2013-14 was deemed invalid due to late issuance of the notice. Appeals for 2010-11, 2011-12, and 2013-14 were allowed, while the appeal for 2012-13 was dismissed. Case-Laws Income Tax Thu, 28 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377757