https://www.taxtmi.com/caselaws?id=432242 The Tribunal allowed the appeals, quashing assessment orders for A.Y. 2011-12 to 2014-15 due to the lack of seized documents during a search, rendering Section 153C assessments unsustainable. The appellant's challenge to jurisdiction under Section 153C was upheld, emphasizing the distinction between seized and impounded documents. en-us Thu, 29 Dec 2022 00:00:00 +0530 Sat, 31 Dec 2022 08:45:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432242 The Tribunal allowed the appeals, quashing assessment orders for A.Y. 2011-12 to 2014-15 due to the lack of seized documents during a search, rendering Section 153C assessments unsustainable. The appellant's challenge to jurisdiction under Section 153C was upheld, emphasizing the distinction between seized and impounded documents. Case-Laws Income Tax Thu, 29 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432242