https://www.taxtmi.com/caselaws?id=176829 The appeal was dismissed, upholding the CIT(Appeals) decision that no addition could be made under Section 153A without incriminating material found during the search. The ITAT supported this conclusion based on relevant case law, including decisions from the Delhi and Rajasthan High Courts. The issues related to the deletion of the addition under Section 68 and the charging of interest under Section 234A were considered moot in light of the primary ruling on Section 153A proceedings. en-us Fri, 14 Nov 2014 00:00:00 +0530 Wed, 30 Dec 2015 09:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176829 The appeal was dismissed, upholding the CIT(Appeals) decision that no addition could be made under Section 153A without incriminating material found during the search. The ITAT supported this conclusion based on relevant case law, including decisions from the Delhi and Rajasthan High Courts. The issues related to the deletion of the addition under Section 68 and the charging of interest under Section 234A were considered moot in light of the primary ruling on Section 153A proceedings. Case-Laws Income Tax Fri, 14 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176829