https://www.taxtmi.com/caselaws?id=441457 The tribunal upheld the legality of search and assessment proceedings, validated retractions of statements, confirmed the approval under section 153D, invalidated notices under section 153C for certain years, deleted additions towards under-reported income and bogus purchases, rejected enhancements under section 69C, and upheld special audit reports under section 142(2A). The tribunal dismissed revenue appeals and partially allowed assessee appeals, directing deletion of various additions and confirming the validity of special audit reports. en-us Fri, 07 Jul 2023 00:00:00 +0530 Tue, 08 Aug 2023 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441457 The tribunal upheld the legality of search and assessment proceedings, validated retractions of statements, confirmed the approval under section 153D, invalidated notices under section 153C for certain years, deleted additions towards under-reported income and bogus purchases, rejected enhancements under section 69C, and upheld special audit reports under section 142(2A). The tribunal dismissed revenue appeals and partially allowed assessee appeals, directing deletion of various additions and confirming the validity of special audit reports. Case-Laws Income Tax Fri, 07 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441457