https://www.taxtmi.com/caselaws?id=184738 The Tribunal allowed the appeals filed by the assessee, quashing the impugned assessment orders for the assessment years 2002-03, 2003-04, and 2004-05. The Tribunal held that since no incriminating material was found during the search, additions/disallowances not made in the regular assessment could not be introduced under section 153A of the Income Tax Act. The decision in favor of the assessee on the jurisdictional issue rendered the other grounds of appeal irrelevant, leading to the favorable outcome for the assessee. en-us Thu, 16 Jul 2015 00:00:00 +0530 Tue, 19 Jul 2016 11:27:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184738 The Tribunal allowed the appeals filed by the assessee, quashing the impugned assessment orders for the assessment years 2002-03, 2003-04, and 2004-05. The Tribunal held that since no incriminating material was found during the search, additions/disallowances not made in the regular assessment could not be introduced under section 153A of the Income Tax Act. The decision in favor of the assessee on the jurisdictional issue rendered the other grounds of appeal irrelevant, leading to the favorable outcome for the assessee. Case-Laws Income Tax Thu, 16 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184738