https://www.taxtmi.com/caselaws?id=400247 The Tribunal upheld the CIT(A)'s decision to annul the assessment order under section 153C read with section 144 of the Income Tax Act, 1961, due to the absence of incriminating material in the seized documents. Emphasizing the necessity of specific incriminating material related to the assessee for such assessments, the Tribunal dismissed the Revenue's appeal, citing relevant judicial precedents and affirming the correct application of the provisions of section 153C by the CIT(A). en-us Thu, 20 Feb 2020 00:00:00 +0530 Mon, 02 Nov 2020 14:46:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400247 The Tribunal upheld the CIT(A)'s decision to annul the assessment order under section 153C read with section 144 of the Income Tax Act, 1961, due to the absence of incriminating material in the seized documents. Emphasizing the necessity of specific incriminating material related to the assessee for such assessments, the Tribunal dismissed the Revenue's appeal, citing relevant judicial precedents and affirming the correct application of the provisions of section 153C by the CIT(A). Case-Laws Income Tax Thu, 20 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400247