https://www.taxtmi.com/caselaws?id=435120 The Tribunal upheld the CIT(A)'s decision that the assessment under Section 153C was invalid due to the absence of incriminating material. Consequently, the deletions of additions made on merits, including disallowances under various sections, were also upheld. The Tribunal dismissed the Revenue's appeal, rendering the grounds raised on merits academic. en-us Fri, 20 Jan 2023 00:00:00 +0530 Mon, 13 Mar 2023 08:40:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435120 The Tribunal upheld the CIT(A)'s decision that the assessment under Section 153C was invalid due to the absence of incriminating material. Consequently, the deletions of additions made on merits, including disallowances under various sections, were also upheld. The Tribunal dismissed the Revenue's appeal, rendering the grounds raised on merits academic. Case-Laws Income Tax Fri, 20 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435120