https://www.taxtmi.com/caselaws?id=431434 The Tribunal allowed all three appeals, directing the deletion of additions made in the assessee's hands and questioning the validity of the proceedings under section 153A due to the lack of direct search warrant or Panchnama in the assessee's name. The Tribunal emphasized that any additions should be made in the hands of the individuals directly linked to the search operations. en-us Thu, 24 Nov 2022 00:00:00 +0530 Tue, 13 Dec 2022 10:45:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431434 The Tribunal allowed all three appeals, directing the deletion of additions made in the assessee's hands and questioning the validity of the proceedings under section 153A due to the lack of direct search warrant or Panchnama in the assessee's name. The Tribunal emphasized that any additions should be made in the hands of the individuals directly linked to the search operations. Case-Laws Income Tax Thu, 24 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431434