https://www.taxtmi.com/caselaws?id=770167 The ITAT Jaipur dismissed the Revenue's appeal as infructuous after finding that the department had issued both Section 148 and Section 153C notices simultaneously for the same assessment year. The tribunal held that the Revenue cannot issue notices under both provisions concurrently, making the appeal redundant. The case involved incriminating material seized during a search that was relatable to a person other than the one on whom the search was conducted. en-us Mon, 05 May 2025 00:00:00 +0530 Wed, 07 May 2025 09:18:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770167 The ITAT Jaipur dismissed the Revenue's appeal as infructuous after finding that the department had issued both Section 148 and Section 153C notices simultaneously for the same assessment year. The tribunal held that the Revenue cannot issue notices under both provisions concurrently, making the appeal redundant. The case involved incriminating material seized during a search that was relatable to a person other than the one on whom the search was conducted. Case-Laws Income Tax Mon, 05 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770167