https://www.taxtmi.com/caselaws?id=440060 The Tribunal held that the assessment orders made under Section 153C of the Income Tax Act were illegal and void ab initio as they lacked jurisdiction and were not based on any incriminating material. The additions made by the Assessing Officer without such documents were deemed unjustified. The Tribunal found that the orders of the revenue authorities were quashed, and all appeals of the assessee were allowed. en-us Fri, 12 May 2023 00:00:00 +0530 Fri, 07 Jul 2023 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440060 The Tribunal held that the assessment orders made under Section 153C of the Income Tax Act were illegal and void ab initio as they lacked jurisdiction and were not based on any incriminating material. The additions made by the Assessing Officer without such documents were deemed unjustified. The Tribunal found that the orders of the revenue authorities were quashed, and all appeals of the assessee were allowed. Case-Laws Income Tax Fri, 12 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440060