https://www.taxtmi.com/caselaws?id=333568 The tribunal quashed the assessment order passed under Section 153A, ruling that the additions made by the AO were invalid as no incriminating material was found during the search. The tribunal relied on legal precedents and the decision in Commissioner of Income Tax vs. Kabul Chawla to support its decision. Consequently, the assessment was set aside, and the Assessee's arguments were favored, leading to the dismissal of the Revenue's appeal. The tribunal's detailed analysis ensured a comprehensive resolution of the case centered on the validity of the assessment order under Section 153A. en-us Mon, 03 Oct 2016 00:00:00 +0530 Tue, 18 Oct 2016 10:05:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333568 The tribunal quashed the assessment order passed under Section 153A, ruling that the additions made by the AO were invalid as no incriminating material was found during the search. The tribunal relied on legal precedents and the decision in Commissioner of Income Tax vs. Kabul Chawla to support its decision. Consequently, the assessment was set aside, and the Assessee's arguments were favored, leading to the dismissal of the Revenue's appeal. The tribunal's detailed analysis ensured a comprehensive resolution of the case centered on the validity of the assessment order under Section 153A. Case-Laws Income Tax Mon, 03 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333568