https://www.taxtmi.com/caselaws?id=762134 The High Court dismissed the appeal, maintaining consistency with a prior order dated 28/8/2024 in a similar case. The Court upheld the decision of the Income Tax Appellate Tribunal (ITAT) to annul the assessment under Section 143(3) and delete the additions made by the Assessing Officer, emphasizing the necessity of incriminating material for assessments under Section 153C. The appellant's arguments regarding the interpretation of seized documents and alleged errors in ITAT's decision-making were rejected, reinforcing the importance of precedents and legal principles in judicial decisions. en-us Thu, 21 Nov 2024 00:00:00 +0530 Tue, 26 Nov 2024 08:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762134 The High Court dismissed the appeal, maintaining consistency with a prior order dated 28/8/2024 in a similar case. The Court upheld the decision of the Income Tax Appellate Tribunal (ITAT) to annul the assessment under Section 143(3) and delete the additions made by the Assessing Officer, emphasizing the necessity of incriminating material for assessments under Section 153C. The appellant's arguments regarding the interpretation of seized documents and alleged errors in ITAT's decision-making were rejected, reinforcing the importance of precedents and legal principles in judicial decisions. Case-Laws Income Tax Thu, 21 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762134