https://www.taxtmi.com/caselaws?id=330613 The court upheld the ITAT's decision, dismissing tax appeals and emphasizing that the AO cannot disturb finalized assessments under section 153A without incriminating material found during the search. It reiterated that additions or disallowances in reassessment under section 153A must be supported by material collected during the search, aligning with legal precedents set by various high courts. en-us Wed, 20 Jul 2016 00:00:00 +0530 Thu, 17 Nov 2016 18:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330613 The court upheld the ITAT's decision, dismissing tax appeals and emphasizing that the AO cannot disturb finalized assessments under section 153A without incriminating material found during the search. It reiterated that additions or disallowances in reassessment under section 153A must be supported by material collected during the search, aligning with legal precedents set by various high courts. Case-Laws Income Tax Wed, 20 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330613