Assessment Orders Quashed Due to Lack of Incriminating Evidence in Section 153A and 143(3) Proceedings Post Search.

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....Assessment u/s 153A r.w.s. 143(3) - Demand based on search conducted by the Central Excise Department and contained in show cause notice (SCN) issued by them - Revenue could not produce any incriminating material found during the course of search under section 132 of the Act on the assessee’s group of cases - All the assessments orders quashed.....