https://www.taxtmi.com/caselaws?id=433151 The Tribunal upheld the deletion of additions related to the appellant's non-existent period, quashed the assessment order due to seized documents not belonging to the appellant, invalidated additions of undisclosed income and expenses lacking relevance to the appellant, and emphasized the importance of establishing ownership of seized documents for invoking section 153C. The appeal was allowed based on jurisdictional requirements and the lack of connection between the seized documents and the appellant, resulting in the quashing of the assessment order. en-us Fri, 20 Jan 2023 00:00:00 +0530 Sat, 21 Jan 2023 10:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433151 The Tribunal upheld the deletion of additions related to the appellant's non-existent period, quashed the assessment order due to seized documents not belonging to the appellant, invalidated additions of undisclosed income and expenses lacking relevance to the appellant, and emphasized the importance of establishing ownership of seized documents for invoking section 153C. The appeal was allowed based on jurisdictional requirements and the lack of connection between the seized documents and the appellant, resulting in the quashing of the assessment order. Case-Laws Income Tax Fri, 20 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433151