https://www.taxtmi.com/caselaws?id=330978 The Tribunal held that the assessment order was passed under section 153A of the Income Tax Act, and the additions made in the assessment were not justified based on the search and seizure operation. Emphasizing the necessity of incriminating material for additions in the assessment, the Tribunal ruled in favor of the assessee, allowing the appeal. en-us Tue, 28 Jun 2016 00:00:00 +0530 Wed, 10 Aug 2016 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330978 The Tribunal held that the assessment order was passed under section 153A of the Income Tax Act, and the additions made in the assessment were not justified based on the search and seizure operation. Emphasizing the necessity of incriminating material for additions in the assessment, the Tribunal ruled in favor of the assessee, allowing the appeal. Case-Laws Income Tax Tue, 28 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330978