https://www.taxtmi.com/caselaws?id=335596 The Tribunal allowed the appeals, directing the AO to delete additions made under Sections 68 and 69C. The AO lacked jurisdiction under Section 153A as no incriminating material was found during the search. The Tribunal ordered reassessment of the exemption issue under Section 54F, emphasizing the need for a fair hearing and consideration of relevant evidence. en-us Thu, 17 Nov 2016 00:00:00 +0530 Fri, 20 Apr 2018 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335596 The Tribunal allowed the appeals, directing the AO to delete additions made under Sections 68 and 69C. The AO lacked jurisdiction under Section 153A as no incriminating material was found during the search. The Tribunal ordered reassessment of the exemption issue under Section 54F, emphasizing the need for a fair hearing and consideration of relevant evidence. Case-Laws Income Tax Thu, 17 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335596