https://www.taxtmi.com/caselaws?id=425895 The appeal was partly allowed for statistical purposes. The Tribunal upheld the initiation of proceedings under section 153C, finding that the seized documents belonged to the assessee. However, the additional ground regarding disallowance under section 14A was admitted and remanded to the Assessing Officer for re-examination. en-us Mon, 01 Aug 2022 00:00:00 +0530 Wed, 03 Aug 2022 17:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425895 The appeal was partly allowed for statistical purposes. The Tribunal upheld the initiation of proceedings under section 153C, finding that the seized documents belonged to the assessee. However, the additional ground regarding disallowance under section 14A was admitted and remanded to the Assessing Officer for re-examination. Case-Laws Income Tax Mon, 01 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425895