https://www.taxtmi.com/caselaws?id=302220 The Tribunal upheld the Ld. CIT(A)'s decision, emphasizing the necessity of incriminating material for assessments under section 153A of the Income Tax Act. The Tribunal found that the absence of such material rendered the assessment invalid, thereby dismissing the Revenue's appeal. The discussion on the requirement of approval under section 153D was considered academic in light of the Tribunal's findings on the validity of the assessment under section 153A. en-us Thu, 18 Feb 2021 00:00:00 +0530 Wed, 11 May 2022 08:32:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302220 The Tribunal upheld the Ld. CIT(A)'s decision, emphasizing the necessity of incriminating material for assessments under section 153A of the Income Tax Act. The Tribunal found that the absence of such material rendered the assessment invalid, thereby dismissing the Revenue's appeal. The discussion on the requirement of approval under section 153D was considered academic in light of the Tribunal's findings on the validity of the assessment under section 153A. Case-Laws Income Tax Thu, 18 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302220