https://www.taxtmi.com/caselaws?id=472401 Validity of the assessment framed under sections 153A and 143(3) was determinative. A related appeal had already quashed that assessment because of foundational legal infirmities concerning the statutory approval required under section 153D. Since the underlying assessment no longer survived, the Revenue's challenge to the reduction of an addition for cash deposits made during demonetisation was dismissed in limine, without examining the merits of the disputed addition. en-us Mon, 31 Oct 2022 00:00:00 +0530 Sat, 10 Oct 2026 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472401 Validity of the assessment framed under sections 153A and 143(3) was determinative. A related appeal had already quashed that assessment because of foundational legal infirmities concerning the statutory approval required under section 153D. Since the underlying assessment no longer survived, the Revenue's challenge to the reduction of an addition for cash deposits made during demonetisation was dismissed in limine, without examining the merits of the disputed addition. Case-Laws Income Tax Mon, 31 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472401