https://www.taxtmi.com/caselaws?id=391630 The Tribunal held that the assessments under Sections 153A and 153C were invalid, and the additions made by the Assessing Officer were deleted. The appeals filed by the assessee were allowed, while those filed by the revenue were dismissed. The Tribunal emphasized the importance of proper jurisdiction and objective consideration of incriminating material in search assessments. en-us Thu, 23 Jan 2020 00:00:00 +0530 Mon, 03 Feb 2020 12:47:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391630 The Tribunal held that the assessments under Sections 153A and 153C were invalid, and the additions made by the Assessing Officer were deleted. The appeals filed by the assessee were allowed, while those filed by the revenue were dismissed. The Tribunal emphasized the importance of proper jurisdiction and objective consideration of incriminating material in search assessments. Case-Laws Income Tax Thu, 23 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391630