https://www.taxtmi.com/caselaws?id=240470 The Tribunal upheld the CIT(A)'s decision to delete the additions made by the AO under section 153A due to the absence of incriminating material found during the search. The reassessment under section 153A was deemed invalid as the original assessments were completed under section 143(3) without any incriminating material. Consequently, the Tribunal dismissed the Revenue's appeals and the Assessee's Cross Objections as infructuous. en-us Wed, 23 Oct 2013 00:00:00 +0530 Thu, 17 Mar 2016 17:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240470 The Tribunal upheld the CIT(A)'s decision to delete the additions made by the AO under section 153A due to the absence of incriminating material found during the search. The reassessment under section 153A was deemed invalid as the original assessments were completed under section 143(3) without any incriminating material. Consequently, the Tribunal dismissed the Revenue's appeals and the Assessee's Cross Objections as infructuous. Case-Laws Income Tax Wed, 23 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240470