https://www.taxtmi.com/caselaws?id=409313 The tribunal allowed the appeals of two assessees for AY 2006-07, challenging the validity of Section 153C proceedings. The delay in filing appeals was condoned due to reasons beyond their control. The tribunal admitted additional grounds raised by the assessees, finding the Section 153C proceedings legally defective as they should have been initiated under Section 153A. Consequently, the assessments were quashed, and the appeals were allowed. The judgment was pronounced on June 29, 2021. en-us Tue, 29 Jun 2021 00:00:00 +0530 Mon, 05 Jul 2021 08:26:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409313 The tribunal allowed the appeals of two assessees for AY 2006-07, challenging the validity of Section 153C proceedings. The delay in filing appeals was condoned due to reasons beyond their control. The tribunal admitted additional grounds raised by the assessees, finding the Section 153C proceedings legally defective as they should have been initiated under Section 153A. Consequently, the assessments were quashed, and the appeals were allowed. The judgment was pronounced on June 29, 2021. Case-Laws Income Tax Tue, 29 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409313