https://www.taxtmi.com/caselaws?id=387542 The Tribunal quashed the reassessment orders made under section 147/148 of the Income Tax Act, 1961, holding that the reassessments should have been conducted under section 153C. The denial of the opportunity to cross-examine the author of the seized diaries and legality of additions based on seized materials were not specifically addressed due to the primary legal ground. The Tribunal did not adjudicate on the levy of interest under section 234B. The appeals were partly allowed, with the order pronounced on 05th September 2019. en-us Thu, 05 Sep 2019 00:00:00 +0530 Fri, 25 Oct 2019 08:08:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387542 The Tribunal quashed the reassessment orders made under section 147/148 of the Income Tax Act, 1961, holding that the reassessments should have been conducted under section 153C. The denial of the opportunity to cross-examine the author of the seized diaries and legality of additions based on seized materials were not specifically addressed due to the primary legal ground. The Tribunal did not adjudicate on the levy of interest under section 234B. The appeals were partly allowed, with the order pronounced on 05th September 2019. Case-Laws Income Tax Thu, 05 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387542