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2023 (7) TMI 1160 - AT - Income TaxValidity of assessment u/s 153A(1)(b) r.w.s. 143(3) - manadation of incriminating material to be found before initiating assessment - HELD THAT:- Jurisdiction to complete assessment u/s 153A(1)(b) r.w.s. 143(3) of the Act was exercised in regard to relevant assessment years without there being any incriminating material and accordingly, the ground raised on behalf of the assessee challenge in the assumption of jurisdiction u/s 153A r.w.s. 153C is allowed. Decided in favour of assessee.
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