https://www.taxtmi.com/caselaws?id=308927 The Tribunal allowed the assessee's appeals for the assessment years 2012-13, 2013-14, and 2014-15, and dismissed the revenue's appeals for the assessment years 2013-14 and 2014-15. The Tribunal ruled that the assessments under Section 153C were not sustainable due to the absence of incriminating material for the relevant years, emphasizing the requirement of such material for each assessment year. The Tribunal referenced judicial precedents to support its decision. en-us Tue, 20 Sep 2022 00:00:00 +0530 Wed, 02 Aug 2023 10:14:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308927 The Tribunal allowed the assessee's appeals for the assessment years 2012-13, 2013-14, and 2014-15, and dismissed the revenue's appeals for the assessment years 2013-14 and 2014-15. The Tribunal ruled that the assessments under Section 153C were not sustainable due to the absence of incriminating material for the relevant years, emphasizing the requirement of such material for each assessment year. The Tribunal referenced judicial precedents to support its decision. Case-Laws Income Tax Tue, 20 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308927