https://www.taxtmi.com/caselaws?id=306385 The Tribunal quashed the assessments made under Section 153A due to the absence of a search warrant in the name of the assessee. It was held that the assessments made under Section 153A were without jurisdiction, as the Department failed to produce the necessary search warrant. The Tribunal allowed all appeals of the assessee, relying on the decision of the Calcutta High Court, and concluded that there was no need to adjudicate the merits of the additions made in the assessments. en-us Thu, 23 Jun 2011 00:00:00 +0530 Wed, 25 Jan 2023 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306385 The Tribunal quashed the assessments made under Section 153A due to the absence of a search warrant in the name of the assessee. It was held that the assessments made under Section 153A were without jurisdiction, as the Department failed to produce the necessary search warrant. The Tribunal allowed all appeals of the assessee, relying on the decision of the Calcutta High Court, and concluded that there was no need to adjudicate the merits of the additions made in the assessments. Case-Laws Income Tax Thu, 23 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306385