https://www.taxtmi.com/caselaws?id=771854 The ITAT Mumbai quashed proceedings under Section 153A for assessment years 2019-20 and 2020-21 due to procedural violations. Cash of Rs. 10 lakh was found during election period, but the department failed to comply with Rule 112F and CBDT Circular No.10 of 2012. The Investigation Officer did not issue the required certificate with Director General approval before initiating proceedings. Despite finding cash and diary during surveillance, no proper investigation was conducted. The tribunal held that without following prescribed procedures for election period seizures, the assessment officer could not validly issue Section 153A notices for six earlier assessment years. en-us Fri, 23 May 2025 00:00:00 +0530 Fri, 30 May 2025 11:16:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771854 The ITAT Mumbai quashed proceedings under Section 153A for assessment years 2019-20 and 2020-21 due to procedural violations. Cash of Rs. 10 lakh was found during election period, but the department failed to comply with Rule 112F and CBDT Circular No.10 of 2012. The Investigation Officer did not issue the required certificate with Director General approval before initiating proceedings. Despite finding cash and diary during surveillance, no proper investigation was conducted. The tribunal held that without following prescribed procedures for election period seizures, the assessment officer could not validly issue Section 153A notices for six earlier assessment years. Case-Laws Income Tax Fri, 23 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771854