https://www.taxtmi.com/caselaws?id=387515 The Tribunal allowed the appeal, quashing the assessment under Section 153C due to lack of jurisdiction, being time-barred, and violating natural justice principles. The assessment was based on non-incriminating evidence, lacked incriminating documents, and denied cross-examination opportunities. The Tribunal stressed the need for incriminating material for Section 153C proceedings and the right to cross-examine witnesses. en-us Mon, 21 Oct 2019 00:00:00 +0530 Thu, 24 Oct 2019 09:46:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387515 The Tribunal allowed the appeal, quashing the assessment under Section 153C due to lack of jurisdiction, being time-barred, and violating natural justice principles. The assessment was based on non-incriminating evidence, lacked incriminating documents, and denied cross-examination opportunities. The Tribunal stressed the need for incriminating material for Section 153C proceedings and the right to cross-examine witnesses. Case-Laws Income Tax Mon, 21 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387515