https://www.taxtmi.com/caselaws?id=402730 The Tribunal quashed the assessment orders for all the years under consideration, holding that the assessments should have been framed under Section 153C and not Section 147. Consequently, the additions made by the AO were deemed invalid. The assessee's appeals were partly allowed, and the revenue's appeals were dismissed. en-us Fri, 08 Jan 2021 00:00:00 +0530 Mon, 16 Feb 2026 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402730 The Tribunal quashed the assessment orders for all the years under consideration, holding that the assessments should have been framed under Section 153C and not Section 147. Consequently, the additions made by the AO were deemed invalid. The assessee's appeals were partly allowed, and the revenue's appeals were dismissed. Case-Laws Income Tax Fri, 08 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402730