https://www.taxtmi.com/caselaws?id=186836 The Tribunal declared the assessment order under sec. 153A/143(3) invalid due to the absence of incriminating material post-search, allowing the appeal. The disallowance under sec. 40A(3) was also deemed unsustainable for the same reason and was disposed of accordingly. The issue of charging interest under section 234B was not extensively addressed in the judgment. en-us Fri, 10 Jun 2016 00:00:00 +0530 Sat, 01 Oct 2016 17:04:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186836 The Tribunal declared the assessment order under sec. 153A/143(3) invalid due to the absence of incriminating material post-search, allowing the appeal. The disallowance under sec. 40A(3) was also deemed unsustainable for the same reason and was disposed of accordingly. The issue of charging interest under section 234B was not extensively addressed in the judgment. Case-Laws Income Tax Fri, 10 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186836