https://www.taxtmi.com/caselaws?id=300479 The Tribunal dismissed the assessees' appeals challenging the validity of the notice issued under section 153C of the Income Tax Act. The jurisdiction of the Assessing Officer under section 153C was upheld, but the additions made were deleted on merit. The Revenue's appeals were dismissed due to low tax effect, finalizing the ld.CIT(A)'s orders. The Tribunal declined academic discussion on the issues raised, as the tax liability had been eliminated. The assessees were allowed to raise the issue in future appeals if needed. en-us Thu, 04 Mar 2021 00:00:00 +0530 Fri, 04 Feb 2022 20:37:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300479 The Tribunal dismissed the assessees' appeals challenging the validity of the notice issued under section 153C of the Income Tax Act. The jurisdiction of the Assessing Officer under section 153C was upheld, but the additions made were deleted on merit. The Revenue's appeals were dismissed due to low tax effect, finalizing the ld.CIT(A)'s orders. The Tribunal declined academic discussion on the issues raised, as the tax liability had been eliminated. The assessees were allowed to raise the issue in future appeals if needed. Case-Laws Income Tax Thu, 04 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300479