https://www.taxtmi.com/caselaws?id=258295 The Tribunal ruled in favor of the appellant, declaring the assessment order under section 153A invalid due to the absence of incriminating material during the search. This decision nullified the assessment and disposed of challenges regarding disallowances and additions. The judgment emphasized the necessity of incriminating material for section 153A assessments and provided a comprehensive legal analysis supporting the ruling. en-us Fri, 11 Apr 2014 00:00:00 +0530 Sat, 02 Aug 2014 10:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258295 The Tribunal ruled in favor of the appellant, declaring the assessment order under section 153A invalid due to the absence of incriminating material during the search. This decision nullified the assessment and disposed of challenges regarding disallowances and additions. The judgment emphasized the necessity of incriminating material for section 153A assessments and provided a comprehensive legal analysis supporting the ruling. Case-Laws Income Tax Fri, 11 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258295