https://www.taxtmi.com/caselaws?id=271196 The Tribunal allowed the assessee's appeals and dismissed the department's appeal regarding assessment orders for multiple years. The Tribunal emphasized the necessity of incriminating material in invoking provisions under section 153C of the Income Tax Act. Relying on legal precedents, the Tribunal ruled in favor of the assessee, deleting the additions made by the Assessing Officer due to the absence of incriminating material during the search. The decision underscored the requirement for a nexus between seized material and any additions made under section 153C. en-us Fri, 01 Jan 2016 00:00:00 +0530 Fri, 29 Jan 2016 01:04:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271196 The Tribunal allowed the assessee's appeals and dismissed the department's appeal regarding assessment orders for multiple years. The Tribunal emphasized the necessity of incriminating material in invoking provisions under section 153C of the Income Tax Act. Relying on legal precedents, the Tribunal ruled in favor of the assessee, deleting the additions made by the Assessing Officer due to the absence of incriminating material during the search. The decision underscored the requirement for a nexus between seized material and any additions made under section 153C. Case-Laws Income Tax Fri, 01 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271196