https://www.taxtmi.com/caselaws?id=296965 The Tribunal confirmed the CIT(A)'s order in a tax dispute, dismissing the Revenue's appeal concerning the assessment under section 153A of the Income Tax Act. The Tribunal held that assessments under section 153A are limited to seized material in cases of non-abated assessments. The Tribunal also dismissed the assessee's appeals regarding the deduction of electricity charges payable to NESCO due to the absence of incriminating material and the new nature of the claim. en-us Fri, 07 Apr 2017 00:00:00 +0530 Fri, 13 Aug 2021 21:22:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296965 The Tribunal confirmed the CIT(A)'s order in a tax dispute, dismissing the Revenue's appeal concerning the assessment under section 153A of the Income Tax Act. The Tribunal held that assessments under section 153A are limited to seized material in cases of non-abated assessments. The Tribunal also dismissed the assessee's appeals regarding the deduction of electricity charges payable to NESCO due to the absence of incriminating material and the new nature of the claim. Case-Laws Income Tax Fri, 07 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296965