https://www.taxtmi.com/caselaws?id=302535 The Tribunal declared the proceedings under Section 153A null and void due to an invalid search and absence of incriminating material. Consequently, the assessee's appeals were allowed, and the Revenue's appeals were dismissed. The Tribunal emphasized that assessment or reassessment under Section 153A requires a valid search. The decision in ITA No. 2183/Mum/2013 for the assessment year 2004-05 was applied to the appeals for the assessment years 2005-06, 2006-07, and 2007-08. en-us Mon, 31 Oct 2016 00:00:00 +0530 Fri, 03 Jun 2022 08:26:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302535 The Tribunal declared the proceedings under Section 153A null and void due to an invalid search and absence of incriminating material. Consequently, the assessee's appeals were allowed, and the Revenue's appeals were dismissed. The Tribunal emphasized that assessment or reassessment under Section 153A requires a valid search. The decision in ITA No. 2183/Mum/2013 for the assessment year 2004-05 was applied to the appeals for the assessment years 2005-06, 2006-07, and 2007-08. Case-Laws Income Tax Mon, 31 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302535