https://www.taxtmi.com/caselaws?id=443262 The Tribunal allowed the appeal, ruling that the assumption of jurisdiction under section 153C was invalid as it was based solely on the Special Audit Report without incriminating material from the search. Additionally, the approval under section 153D was deemed mechanical and invalid, lacking detailed consideration. Consequently, the assessment order was quashed, and specific additions made by the Assessing Officer were not adjudicated. en-us Fri, 08 Sep 2023 00:00:00 +0530 Fri, 01 Dec 2023 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443262 The Tribunal allowed the appeal, ruling that the assumption of jurisdiction under section 153C was invalid as it was based solely on the Special Audit Report without incriminating material from the search. Additionally, the approval under section 153D was deemed mechanical and invalid, lacking detailed consideration. Consequently, the assessment order was quashed, and specific additions made by the Assessing Officer were not adjudicated. Case-Laws Income Tax Fri, 08 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443262