https://www.taxtmi.com/caselaws?id=420787 The Tribunal allowed the appeal, quashed the order passed by the Pr. Commissioner under Section 263, and restored the original assessment order by the Assessing Officer under Section 153A read with Section 143(3) for the assessment year 2009-10. The Tribunal emphasized that without incriminating material found during search proceedings, the Assessing Officer's jurisdiction was limited to re-computing the completed assessment and not making independent additions or disallowances. en-us Wed, 06 Apr 2022 00:00:00 +0530 Sat, 09 Apr 2022 07:55:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420787 The Tribunal allowed the appeal, quashed the order passed by the Pr. Commissioner under Section 263, and restored the original assessment order by the Assessing Officer under Section 153A read with Section 143(3) for the assessment year 2009-10. The Tribunal emphasized that without incriminating material found during search proceedings, the Assessing Officer's jurisdiction was limited to re-computing the completed assessment and not making independent additions or disallowances. Case-Laws Income Tax Wed, 06 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420787