https://www.taxtmi.com/caselaws?id=426016 The Tribunal found the assessment under section 153A invalid as there was no pending assessment or incriminating material discovered during the search. Citing relevant case law, the Tribunal quashed the assessment order and allowed the appeal, concluding that the assessment was legally flawed. The other issues raised were not addressed due to the invalidity of the assessment. en-us Tue, 19 Jul 2022 00:00:00 +0530 Sat, 06 Aug 2022 09:27:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426016 The Tribunal found the assessment under section 153A invalid as there was no pending assessment or incriminating material discovered during the search. Citing relevant case law, the Tribunal quashed the assessment order and allowed the appeal, concluding that the assessment was legally flawed. The other issues raised were not addressed due to the invalidity of the assessment. Case-Laws Income Tax Tue, 19 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426016