https://www.taxtmi.com/caselaws?id=339099 The Tribunal ruled in favor of the assessee, holding that the additions made by the Assessing Officer under section 153A were invalid as they were not supported by any incriminating material found during the search. The Tribunal emphasized the necessity of incriminating material for such additions and cited a relevant High Court judgment in support of its decision. Consequently, the appeal was allowed, and the additions to the income were deemed unlawful under section 153A/144 of the Act. en-us Wed, 15 Feb 2017 00:00:00 +0530 Sat, 18 Feb 2017 14:50:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339099 The Tribunal ruled in favor of the assessee, holding that the additions made by the Assessing Officer under section 153A were invalid as they were not supported by any incriminating material found during the search. The Tribunal emphasized the necessity of incriminating material for such additions and cited a relevant High Court judgment in support of its decision. Consequently, the appeal was allowed, and the additions to the income were deemed unlawful under section 153A/144 of the Act. Case-Laws Income Tax Wed, 15 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339099