https://www.taxtmi.com/caselaws?id=295633 The Tribunal ruled in favor of the appellant in both issues. The notice u/s.153A for Assessment Year 2011-12 was deemed invalid as no incriminating material was found, following the Supreme Court's precedent. Additionally, the notice u/s.143(2) for Assessment Year 2015-16 was considered untimely, leading to the annulment of the assessment for that year. The Tribunal emphasized the significance of complying with statutory requirements and legal precedents in tax assessments. en-us Wed, 11 Dec 2019 00:00:00 +0530 Sat, 12 Jun 2021 08:44:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295633 The Tribunal ruled in favor of the appellant in both issues. The notice u/s.153A for Assessment Year 2011-12 was deemed invalid as no incriminating material was found, following the Supreme Court's precedent. Additionally, the notice u/s.143(2) for Assessment Year 2015-16 was considered untimely, leading to the annulment of the assessment for that year. The Tribunal emphasized the significance of complying with statutory requirements and legal precedents in tax assessments. Case-Laws Income Tax Wed, 11 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295633