https://www.taxtmi.com/caselaws?id=178445 The Tribunal allowed the appeals, ruling that additions made under Section 153A were unjustified as no incriminating material was found during the search. The Tribunal directed deletion of additions concerning gifts and the variance in construction costs, emphasizing that reassessment requires the presence of incriminating material, as established in relevant court decisions. en-us Fri, 24 Jan 2014 00:00:00 +0530 Fri, 05 Feb 2016 06:49:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178445 The Tribunal allowed the appeals, ruling that additions made under Section 153A were unjustified as no incriminating material was found during the search. The Tribunal directed deletion of additions concerning gifts and the variance in construction costs, emphasizing that reassessment requires the presence of incriminating material, as established in relevant court decisions. Case-Laws Income Tax Fri, 24 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178445