https://www.taxtmi.com/caselaws?id=403076 The Tribunal dismissed the Revenue's appeals challenging the validity of assessment proceedings under section 153A for Assessment Years 2005-06 and 2006-07. The Tribunal held that the additions made by the Assessing Officer were not supported by any seized material found during the search, citing relevant case laws. As a result, the Tribunal allowed the grounds raised by the assessee, leading to the dismissal of the Revenue's appeals based on the findings related to the assessment proceedings under section 153A. en-us Fri, 27 Nov 2020 00:00:00 +0530 Tue, 19 Jan 2021 10:12:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403076 The Tribunal dismissed the Revenue's appeals challenging the validity of assessment proceedings under section 153A for Assessment Years 2005-06 and 2006-07. The Tribunal held that the additions made by the Assessing Officer were not supported by any seized material found during the search, citing relevant case laws. As a result, the Tribunal allowed the grounds raised by the assessee, leading to the dismissal of the Revenue's appeals based on the findings related to the assessment proceedings under section 153A. Case-Laws Income Tax Fri, 27 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403076