https://www.taxtmi.com/caselaws?id=345140 The Tribunal allowed the assessee's appeal, ruling that in the absence of incriminating material found during the search and with assessment proceedings not abated at the time of search, the Assessing Officer lacked jurisdiction to make additions under section 153A of the Income Tax Act. The Tribunal emphasized that additions under section 153A should be based on incriminating material discovered during the search, as supported by various High Court decisions. As a result, the additions made under section 153A were deleted. en-us Mon, 28 Nov 2016 00:00:00 +0530 Mon, 10 Jul 2017 10:50:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345140 The Tribunal allowed the assessee's appeal, ruling that in the absence of incriminating material found during the search and with assessment proceedings not abated at the time of search, the Assessing Officer lacked jurisdiction to make additions under section 153A of the Income Tax Act. The Tribunal emphasized that additions under section 153A should be based on incriminating material discovered during the search, as supported by various High Court decisions. As a result, the additions made under section 153A were deleted. Case-Laws Income Tax Mon, 28 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345140