https://www.taxtmi.com/caselaws?id=407242 The High Court of Madras, through Mr. Justice G.R. Swaminathan, quashed the impugned order under Section 153C of the Income Tax Act, finding in favor of the petitioner. The court emphasized the lack of justification for the additional order as there was no escapement of income, already determined in the earlier assessment under Section 143(3). The judgment highlighted the redundancy of the impugned order, leading to the allowance of the Writ Petition and closure of the connected Miscellaneous Petition. en-us Thu, 25 Mar 2021 00:00:00 +0530 Tue, 04 May 2021 08:53:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407242 The High Court of Madras, through Mr. Justice G.R. Swaminathan, quashed the impugned order under Section 153C of the Income Tax Act, finding in favor of the petitioner. The court emphasized the lack of justification for the additional order as there was no escapement of income, already determined in the earlier assessment under Section 143(3). The judgment highlighted the redundancy of the impugned order, leading to the allowance of the Writ Petition and closure of the connected Miscellaneous Petition. Case-Laws Income Tax Thu, 25 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407242