https://www.taxtmi.com/caselaws?id=290382 The Revenue's appeal against the CIT(A)'s decision declaring an order passed u/s 153A of the Income-tax Act as void was dismissed. The case revolved around impounded documents from a company found during a survey, not a search, leading to assessments under u/s 153A. Both the CIT(A) and ITAT agreed that the AO lacked jurisdiction under u/s 153A, rendering the assessment invalid. The ITAT upheld the CIT(A)'s ruling, affirming the dismissal of the Revenue's appeal. en-us Fri, 25 Jun 2010 00:00:00 +0530 Wed, 23 Sep 2020 11:28:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290382 The Revenue's appeal against the CIT(A)'s decision declaring an order passed u/s 153A of the Income-tax Act as void was dismissed. The case revolved around impounded documents from a company found during a survey, not a search, leading to assessments under u/s 153A. Both the CIT(A) and ITAT agreed that the AO lacked jurisdiction under u/s 153A, rendering the assessment invalid. The ITAT upheld the CIT(A)'s ruling, affirming the dismissal of the Revenue's appeal. Case-Laws Income Tax Fri, 25 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290382