https://www.taxtmi.com/caselaws?id=430747 The ITAT Delhi dismissed the Revenue's appeals for the assessment years 2009-10 to 2014-15, upholding the CIT(A)'s decision that the notice under section 153C was invalid due to lack of incriminating material linking the seized documents to the assessee. The ITAT emphasized the necessity for proper satisfaction by the AO and affirmed that the additions to the assessee's income were unsustainable. The cross-objections filed by the assessee were allowed, resulting in the dismissal of the Revenue's appeals and the allowance of the Assessee's cross-objections. en-us Thu, 24 Nov 2022 00:00:00 +0530 Sat, 26 Nov 2022 09:01:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430747 The ITAT Delhi dismissed the Revenue's appeals for the assessment years 2009-10 to 2014-15, upholding the CIT(A)'s decision that the notice under section 153C was invalid due to lack of incriminating material linking the seized documents to the assessee. The ITAT emphasized the necessity for proper satisfaction by the AO and affirmed that the additions to the assessee's income were unsustainable. The cross-objections filed by the assessee were allowed, resulting in the dismissal of the Revenue's appeals and the allowance of the Assessee's cross-objections. Case-Laws Income Tax Thu, 24 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430747