https://www.taxtmi.com/caselaws?id=400805 The Tribunal quashed the assessment order for the assessment year 2010-11, holding that it should have been made under section 153C instead of section 144 of the Income Tax Act. The appellant succeeded on the legal issue, leading to the appeal's allowance. The Tribunal did not deliberate on the merit-based grounds raised in the appeal, as they became academic. en-us Wed, 30 Sep 2020 00:00:00 +0530 Thu, 19 Nov 2020 09:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400805 The Tribunal quashed the assessment order for the assessment year 2010-11, holding that it should have been made under section 153C instead of section 144 of the Income Tax Act. The appellant succeeded on the legal issue, leading to the appeal's allowance. The Tribunal did not deliberate on the merit-based grounds raised in the appeal, as they became academic. Case-Laws Income Tax Wed, 30 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400805