https://www.taxtmi.com/caselaws?id=405680 Assessment framed under sections 153A and 153C without incriminating material found during search was treated as without jurisdiction and non est because it merely repeated income already assessed under section 143(3). On that basis, the Tribunal held that a void assessment could not be regarded as an order erroneous and prejudicial to the interests of the Revenue for purposes of section 263. Revisionary jurisdiction under section 263 was therefore not sustainable, and the revisional orders were quashed. en-us Wed, 24 Mar 2021 00:00:00 +0530 Wed, 28 Jul 2021 18:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405680 Assessment framed under sections 153A and 153C without incriminating material found during search was treated as without jurisdiction and non est because it merely repeated income already assessed under section 143(3). On that basis, the Tribunal held that a void assessment could not be regarded as an order erroneous and prejudicial to the interests of the Revenue for purposes of section 263. Revisionary jurisdiction under section 263 was therefore not sustainable, and the revisional orders were quashed. Case-Laws Income Tax Wed, 24 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405680