https://www.taxtmi.com/caselaws?id=438401 The Tribunal upheld the annulment of the assessment under section 153A as the search was not conducted on the entity assessed. It deemed section 153C inapplicable due to the absence of incriminating documents related to the entity. The Tribunal affirmed that rectification under section 154 was not warranted as the issues raised were not apparent mistakes. Additionally, it held that jurisdictional defects could not be raised post-finality of assessment. Consequently, the Revenue's appeals were allowed, dismissing the assessee's cross-objections. en-us Tue, 16 May 2023 00:00:00 +0530 Sat, 27 May 2023 10:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438401 The Tribunal upheld the annulment of the assessment under section 153A as the search was not conducted on the entity assessed. It deemed section 153C inapplicable due to the absence of incriminating documents related to the entity. The Tribunal affirmed that rectification under section 154 was not warranted as the issues raised were not apparent mistakes. Additionally, it held that jurisdictional defects could not be raised post-finality of assessment. Consequently, the Revenue's appeals were allowed, dismissing the assessee's cross-objections. Case-Laws Income Tax Tue, 16 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438401