https://www.taxtmi.com/caselaws?id=456702 The Guj. HC dismissed the appeal concerning proceedings under Sec. 153C of the IT Act, 1961. The court determined there was no justification for initiating proceedings against the assessee based on an excel sheet discovered during a search, lacking evidence of a transaction with the developer. No substantial question of law was identified. en-us Wed, 06 Mar 2024 00:00:00 +0530 Fri, 09 Aug 2024 00:18:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456702 The Guj. HC dismissed the appeal concerning proceedings under Sec. 153C of the IT Act, 1961. The court determined there was no justification for initiating proceedings against the assessee based on an excel sheet discovered during a search, lacking evidence of a transaction with the developer. No substantial question of law was identified. Case-Laws Income Tax Wed, 06 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456702