The ITAT held that initiation of proceedings u/s 153C requires the Assessing Officer to obtain a...

The Income Tax Appellate Tribunal (ITAT) determined that for the initiation of proceedings under Section 153C, the Assessing Officer must secure a certificate verifying the authenticity and reliability of the record. Without this compliance and the mandatory certificate under Section 65B of the Evidence Act, 1872, the initiation of proceedings by the Assessing Officer was deemed improper. Consequently, the ground raised by the assessee was allowed. .....

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