https://www.taxtmi.com/caselaws?id=335028 The Tribunal held that in the absence of any incriminating material found during the search and with the assessment proceedings not abated, the Assessing Officer had no jurisdiction to make additions under section 153A. Consequently, all additions made under section 153A/143(3) were deleted. The appeals by the assessees and cross objections were allowed, while the Department's appeals were dismissed. en-us Tue, 23 Aug 2016 00:00:00 +0530 Fri, 25 Nov 2016 09:45:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335028 The Tribunal held that in the absence of any incriminating material found during the search and with the assessment proceedings not abated, the Assessing Officer had no jurisdiction to make additions under section 153A. Consequently, all additions made under section 153A/143(3) were deleted. The appeals by the assessees and cross objections were allowed, while the Department's appeals were dismissed. Case-Laws Income Tax Tue, 23 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335028