https://www.taxtmi.com/caselaws?id=401940 The High Court upheld the ITAT's decision to quash the assessment order under Section 153A/143(3) of the Income Tax Act due to the absence of incriminating material found during a search operation. The court emphasized the necessity of establishing a valid basis for jurisdiction under Section 153C. The appeals challenging the assessment were dismissed as no substantial question of law requiring consideration was identified. en-us Mon, 14 Dec 2020 00:00:00 +0530 Wed, 03 Mar 2021 15:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401940 The High Court upheld the ITAT's decision to quash the assessment order under Section 153A/143(3) of the Income Tax Act due to the absence of incriminating material found during a search operation. The court emphasized the necessity of establishing a valid basis for jurisdiction under Section 153C. The appeals challenging the assessment were dismissed as no substantial question of law requiring consideration was identified. Case-Laws Income Tax Mon, 14 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401940