https://www.taxtmi.com/caselaws?id=383334 The Tribunal upheld the validity of the notice issued under section 153C of the Income Tax Act, 1961, in a case where incriminating material was found during a search at the accountant's premises. However, the Tribunal ruled in favor of the assessee regarding the time limit for issuing notices under section 143(2), emphasizing the requirement of incriminating material for proceedings under section 153C. The Tribunal quashed the notices issued without such material, ultimately allowing the appeals of the assessee. en-us Wed, 17 Jul 2019 00:00:00 +0530 Mon, 22 Jul 2019 08:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383334 The Tribunal upheld the validity of the notice issued under section 153C of the Income Tax Act, 1961, in a case where incriminating material was found during a search at the accountant's premises. However, the Tribunal ruled in favor of the assessee regarding the time limit for issuing notices under section 143(2), emphasizing the requirement of incriminating material for proceedings under section 153C. The Tribunal quashed the notices issued without such material, ultimately allowing the appeals of the assessee. Case-Laws Income Tax Wed, 17 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383334