https://www.taxtmi.com/caselaws?id=435166 The Tribunal held that the Assessing Officer's additions under Section 153A, based on materials from a third party's search, were unsustainable as Section 153A allows assessments only from the assessee's search. The AO failed to invoke Section 153C for using third-party materials, rendering the additions invalid. Citing precedents, the Tribunal deleted all additions made without following the Section 153C procedure. The appeals for AY 2006-07 to 2009-10 were allowed, removing the additions, while those for AY 2010-11 and 2011-12 were dismissed as infructuous. en-us Tue, 14 Feb 2023 00:00:00 +0530 Tue, 14 Mar 2023 08:59:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435166 The Tribunal held that the Assessing Officer's additions under Section 153A, based on materials from a third party's search, were unsustainable as Section 153A allows assessments only from the assessee's search. The AO failed to invoke Section 153C for using third-party materials, rendering the additions invalid. Citing precedents, the Tribunal deleted all additions made without following the Section 153C procedure. The appeals for AY 2006-07 to 2009-10 were allowed, removing the additions, while those for AY 2010-11 and 2011-12 were dismissed as infructuous. Case-Laws Income Tax Tue, 14 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435166