https://www.taxtmi.com/caselaws?id=249217 The ITAT DELHI held that under Section 153A, additions cannot be made for assessment years not pending on the date of search unless incriminating material is found during the search. For assessment years where no incriminating material is found, the total income must be computed based on the originally determined income. If incriminating material is found, income must be recomputed including such material. In cases where assessments are pending on the date of search, income is to be computed afresh regardless of incriminating material. The AO's order lacked clarity on whether the AY 2003-04 assessment was pending or if incriminating material was found related to the addition. The matter was remitted to the AO for fresh adjudication. The decision favored the assessee. en-us Mon, 16 Jun 2014 00:00:00 +0530 Mon, 28 Jul 2025 17:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249217 The ITAT DELHI held that under Section 153A, additions cannot be made for assessment years not pending on the date of search unless incriminating material is found during the search. For assessment years where no incriminating material is found, the total income must be computed based on the originally determined income. If incriminating material is found, income must be recomputed including such material. In cases where assessments are pending on the date of search, income is to be computed afresh regardless of incriminating material. The AO's order lacked clarity on whether the AY 2003-04 assessment was pending or if incriminating material was found related to the addition. The matter was remitted to the AO for fresh adjudication. The decision favored the assessee. Case-Laws Income Tax Mon, 16 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249217