https://www.taxtmi.com/caselaws?id=446904 The Court quashed the assessment proceedings under Section 153A of the Income Tax Act for the assessment year 2010-11, finding them unsustainable in law. The decision was based on the absence of incriminating documents or materials found during the search and seizure, and the proceedings were also deemed barred by limitation. The writ petition challenging the proceedings was disposed of with these findings. en-us Tue, 28 Nov 2023 00:00:00 +0530 Mon, 13 Jul 2026 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446904 The Court quashed the assessment proceedings under Section 153A of the Income Tax Act for the assessment year 2010-11, finding them unsustainable in law. The decision was based on the absence of incriminating documents or materials found during the search and seizure, and the proceedings were also deemed barred by limitation. The writ petition challenging the proceedings was disposed of with these findings. Case-Laws Income Tax Tue, 28 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446904