https://www.taxtmi.com/caselaws?id=339162 The Gujarat High Court upheld the decision of the Income Tax Appellate Tribunal to delete additions made under section 153(A) of the Income Tax Act for the assessment years in question. The court emphasized that assessments under this section should only be based on incriminating material found during a search operation and no additions can be made if no such material is discovered. The court dismissed all appeals, stating that no substantial question of law arose, and supported the Tribunal's decision based on previous judgments and the interpretation of section 153(A). en-us Tue, 14 Feb 2017 00:00:00 +0530 Tue, 26 Sep 2017 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339162 The Gujarat High Court upheld the decision of the Income Tax Appellate Tribunal to delete additions made under section 153(A) of the Income Tax Act for the assessment years in question. The court emphasized that assessments under this section should only be based on incriminating material found during a search operation and no additions can be made if no such material is discovered. The court dismissed all appeals, stating that no substantial question of law arose, and supported the Tribunal's decision based on previous judgments and the interpretation of section 153(A). Case-Laws Income Tax Tue, 14 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339162