https://www.taxtmi.com/caselaws?id=307448 The Tribunal allowed the appeals related to Section 153A, holding the assessment invalid due to the absence of incriminating material. The issue concerning the mechanical approval under Section 153D was dismissed. The matter regarding Section 153C was remanded to the CIT(A) for further consideration, with directions to afford the assessee a fair hearing. The appeals were partly allowed, with the order pronounced on 11.08.2022. en-us Thu, 11 Aug 2022 00:00:00 +0530 Fri, 14 Apr 2023 08:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307448 The Tribunal allowed the appeals related to Section 153A, holding the assessment invalid due to the absence of incriminating material. The issue concerning the mechanical approval under Section 153D was dismissed. The matter regarding Section 153C was remanded to the CIT(A) for further consideration, with directions to afford the assessee a fair hearing. The appeals were partly allowed, with the order pronounced on 11.08.2022. Case-Laws Income Tax Thu, 11 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307448