https://www.taxtmi.com/caselaws?id=207874 ITAT, Delhi held that additions under section 153A cannot be sustained where returns for the years in question had been processed under section 143(1)(a) before the search and no incriminating material emerged from the search; additions for agricultural income, gifts and unexplained deposits were therefore disallowed. An addition for an unexplained loan based solely on a recovered document was also deleted because the document bore no signature of the assessee, the alleged borrower was not examined and the evidence lacked corroboration, so it could not form the sole basis for assessment. en-us Fri, 01 Jan 2010 00:00:00 +0530 Tue, 02 Sep 2025 10:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207874 ITAT, Delhi held that additions under section 153A cannot be sustained where returns for the years in question had been processed under section 143(1)(a) before the search and no incriminating material emerged from the search; additions for agricultural income, gifts and unexplained deposits were therefore disallowed. An addition for an unexplained loan based solely on a recovered document was also deleted because the document bore no signature of the assessee, the alleged borrower was not examined and the evidence lacked corroboration, so it could not form the sole basis for assessment. Case-Laws Income Tax Fri, 01 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207874