https://www.taxtmi.com/caselaws?id=443259 The Tribunal dismissed all appeals filed by the Revenue, upholding deletions made by the CIT(A) and quashing assessments under Section 153A. It emphasized the need for incriminating material for reassessments under Section 153A and recognized the binding nature of NCLT amalgamation orders on tax assessments. en-us Fri, 09 Jun 2023 00:00:00 +0530 Wed, 20 Sep 2023 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443259 The Tribunal dismissed all appeals filed by the Revenue, upholding deletions made by the CIT(A) and quashing assessments under Section 153A. It emphasized the need for incriminating material for reassessments under Section 153A and recognized the binding nature of NCLT amalgamation orders on tax assessments. Case-Laws Income Tax Fri, 09 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443259