https://www.taxtmi.com/caselaws?id=421778 The Tribunal held that the additions made under section 153A were invalid as they were based on material found in the search of a third party without invoking section 153C of the I.T. Act. As a result, the appeals filed by the assessee were partly allowed, and the appeals filed by the Revenue were dismissed as infructuous. The Tribunal did not address the issue of the assessment order being time-barred as all additions were deleted on other grounds. en-us Mon, 25 Apr 2022 00:00:00 +0530 Mon, 02 May 2022 08:42:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421778 The Tribunal held that the additions made under section 153A were invalid as they were based on material found in the search of a third party without invoking section 153C of the I.T. Act. As a result, the appeals filed by the assessee were partly allowed, and the appeals filed by the Revenue were dismissed as infructuous. The Tribunal did not address the issue of the assessment order being time-barred as all additions were deleted on other grounds. Case-Laws Income Tax Mon, 25 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421778