https://www.taxtmi.com/caselaws?id=187713 The appeal centered on the jurisdiction of the Assessing Officer under section 153A of the Income Tax Act, 1961, and the addition of notional rent without incriminating material. The court ruled in favor of the assessee, holding that the Assessing Officer lacked jurisdiction to make the addition of notional rent without any incriminating material found during the search. Citing precedents from the Bombay High Court and the Delhi High Court, the court directed the Assessing Officer to delete the addition of notional rent. As a result, the appeal was allowed, and the assessee succeeded in challenging the impugned addition. en-us Fri, 30 Oct 2015 00:00:00 +0530 Thu, 03 Nov 2016 16:52:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187713 The appeal centered on the jurisdiction of the Assessing Officer under section 153A of the Income Tax Act, 1961, and the addition of notional rent without incriminating material. The court ruled in favor of the assessee, holding that the Assessing Officer lacked jurisdiction to make the addition of notional rent without any incriminating material found during the search. Citing precedents from the Bombay High Court and the Delhi High Court, the court directed the Assessing Officer to delete the addition of notional rent. As a result, the appeal was allowed, and the assessee succeeded in challenging the impugned addition. Case-Laws Income Tax Fri, 30 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187713