https://www.taxtmi.com/caselaws?id=420565 The Tribunal quashed the assessments for the years 2004-05 and 2005-06 as the Assessing Officer lacked jurisdiction under Section 153C, given the absence of incriminating material belonging to the assessee during the search. The Tribunal did not delve into the merits of the additions made by the AO, ultimately annulling the assessments for both years. en-us Thu, 31 Mar 2022 00:00:00 +0530 Tue, 05 Apr 2022 09:08:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420565 The Tribunal quashed the assessments for the years 2004-05 and 2005-06 as the Assessing Officer lacked jurisdiction under Section 153C, given the absence of incriminating material belonging to the assessee during the search. The Tribunal did not delve into the merits of the additions made by the AO, ultimately annulling the assessments for both years. Case-Laws Income Tax Thu, 31 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420565