https://www.taxtmi.com/caselaws?id=392972 The Tribunal upheld the decision of the Commissioner of Income Tax (Appeals) to quash the notice issued under section 153C of the Income Tax Act, declaring the assessments made void-ab-initio. It was determined that the seized material was not incriminating and did not impact the income determination of the assessee. As a result, the revenue's appeals were dismissed, and the cross objections of the assessee were also dismissed. The order was pronounced on 28th February 2020. en-us Fri, 28 Feb 2020 00:00:00 +0530 Mon, 02 Mar 2020 21:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392972 The Tribunal upheld the decision of the Commissioner of Income Tax (Appeals) to quash the notice issued under section 153C of the Income Tax Act, declaring the assessments made void-ab-initio. It was determined that the seized material was not incriminating and did not impact the income determination of the assessee. As a result, the revenue's appeals were dismissed, and the cross objections of the assessee were also dismissed. The order was pronounced on 28th February 2020. Case-Laws Income Tax Fri, 28 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392972