https://www.taxtmi.com/caselaws?id=391494 The Tribunal partially allowed the appeal, directing the AO to delete additions made based on seized documents as they lacked probative value. The Tribunal dismissed the challenge to the validity of proceedings under section 153A of the Income Tax Act, noting the assessment was completed under section 143(3) without initiation under section 153A for the relevant year. The Tribunal upheld the deletion of additions of Rs. 2,02,56,330/- as suppressed purchase price under section 69C and Rs. 10 lakhs as unexplained money under section 69A. en-us Tue, 21 Jan 2020 00:00:00 +0530 Wed, 29 Jan 2020 18:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391494 The Tribunal partially allowed the appeal, directing the AO to delete additions made based on seized documents as they lacked probative value. The Tribunal dismissed the challenge to the validity of proceedings under section 153A of the Income Tax Act, noting the assessment was completed under section 143(3) without initiation under section 153A for the relevant year. The Tribunal upheld the deletion of additions of Rs. 2,02,56,330/- as suppressed purchase price under section 69C and Rs. 10 lakhs as unexplained money under section 69A. Case-Laws Income Tax Tue, 21 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391494