https://www.taxtmi.com/highlights?id=55363 Assessment u/s 153C - on the date of search or satisfaction recorded, there is no any iota of evidence that the assessment was pending before the Revenue department. Accordingly, we have no hesitation but to uphold the findings of the CIT(A) annulling the assessment completed u/s. 153C of the Act in absence of any incriminating material. - AT en-us Mon, 02 Nov 2020 14:46:56 +0530 Mon, 02 Nov 2020 14:46:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=55363 Assessment u/s 153C - on the date of search or satisfaction recorded, there is no any iota of evidence that the assessment was pending before the Revenue department. Accordingly, we have no hesitation but to uphold the findings of the CIT(A) annulling the assessment completed u/s. 153C of the Act in absence of any incriminating material. - AT Highlights Income Tax Mon, 02 Nov 2020 14:46:56 +0530 https://www.taxtmi.com/highlights?id=55363