https://www.taxtmi.com/caselaws?id=465005 ITAT (Chandigarh) allowed the assessee's appeal and dismissed the Revenue's grounds. It held that approval u/s 153D was granted in a mechanical manner by the Addl. CIT/JCIT, making the assessments unsustainable. Further, in absence of any executed warrant or panchnama, no search was conducted on the assessee; hence assessment u/s 153A was invalid. Documents seized from a third party could not be used in a regular assessment u/s 143(3) without following the mandatory procedure u/s 153C, rendering the additions bad in law. On merits also, the Tribunal found no specific incriminating material or credible statement implicating the assessee, and upheld the deletion of additions by CIT(A). en-us Mon, 01 Sep 2025 00:00:00 +0530 Thu, 27 Nov 2025 13:08:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465005 ITAT (Chandigarh) allowed the assessee's appeal and dismissed the Revenue's grounds. It held that approval u/s 153D was granted in a mechanical manner by the Addl. CIT/JCIT, making the assessments unsustainable. Further, in absence of any executed warrant or panchnama, no search was conducted on the assessee; hence assessment u/s 153A was invalid. Documents seized from a third party could not be used in a regular assessment u/s 143(3) without following the mandatory procedure u/s 153C, rendering the additions bad in law. On merits also, the Tribunal found no specific incriminating material or credible statement implicating the assessee, and upheld the deletion of additions by CIT(A). Case-Laws Income Tax Mon, 01 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465005