https://www.taxtmi.com/caselaws?id=302200 The Tribunal upheld the decision that assessment orders under section 153A were invalid as the search warrant did not mention the assessee's name and no incriminating documents were found against the assessee during the search. It was emphasized that the conditions for invoking jurisdiction under sections 153A and 153C were not met in this case. The Tribunal ruled that even if a search is illegal, seized documents can be used for assessments if they indicate unaccounted money. All departmental appeals were dismissed, confirming the invalidity of the assessment orders under section 153A. en-us Fri, 22 Mar 2013 00:00:00 +0530 Tue, 10 May 2022 15:43:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302200 The Tribunal upheld the decision that assessment orders under section 153A were invalid as the search warrant did not mention the assessee's name and no incriminating documents were found against the assessee during the search. It was emphasized that the conditions for invoking jurisdiction under sections 153A and 153C were not met in this case. The Tribunal ruled that even if a search is illegal, seized documents can be used for assessments if they indicate unaccounted money. All departmental appeals were dismissed, confirming the invalidity of the assessment orders under section 153A. Case-Laws Income Tax Fri, 22 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302200