https://www.taxtmi.com/caselaws?id=764588 The court quashed the assessment orders for the years 2012-13, 2013-14, and 2014-15 due to several procedural and substantive deficiencies. The absence of incriminating material during the search invalidated the additions made under Section 153A. The approval process under Section 153D was deemed mechanical, lacking due diligence, and thus invalid. The additions of Long Term Capital Gain and commission were unjustified without substantive evidence. The absence of a DIN number on the approval and the denial of cross-examination rights further contributed to the invalidation of the assessment orders. en-us Fri, 10 Jan 2025 00:00:00 +0530 Mon, 13 Jan 2025 15:08:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764588 The court quashed the assessment orders for the years 2012-13, 2013-14, and 2014-15 due to several procedural and substantive deficiencies. The absence of incriminating material during the search invalidated the additions made under Section 153A. The approval process under Section 153D was deemed mechanical, lacking due diligence, and thus invalid. The additions of Long Term Capital Gain and commission were unjustified without substantive evidence. The absence of a DIN number on the approval and the denial of cross-examination rights further contributed to the invalidation of the assessment orders. Case-Laws Income Tax Fri, 10 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764588