https://www.taxtmi.com/caselaws?id=238065 The ITAT upheld the CIT(A)'s decision to quash the assessment made under Section 153A, emphasizing the absence of incriminating material found during the search. The Tribunal reiterated that assessments under Section 153A should be based on such material, and without it, no additions can be made. The revenue's appeal was dismissed, affirming the CIT(A)'s order to delete the addition of Rs. 90,19,000/- related to land development expenses. en-us Thu, 20 Jun 2013 00:00:00 +0530 Tue, 15 Oct 2013 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238065 The ITAT upheld the CIT(A)'s decision to quash the assessment made under Section 153A, emphasizing the absence of incriminating material found during the search. The Tribunal reiterated that assessments under Section 153A should be based on such material, and without it, no additions can be made. The revenue's appeal was dismissed, affirming the CIT(A)'s order to delete the addition of Rs. 90,19,000/- related to land development expenses. Case-Laws Income Tax Thu, 20 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238065