https://www.taxtmi.com/caselaws?id=193093 The Tribunal concluded that in the absence of any incriminating material found during the search and with the assessment proceedings not abated at the time of the search, the Assessing Officer had no jurisdiction to make any addition under section 153A. Consequently, the appeals filed by the assessees were allowed, and the additions made in the orders under section 153A/143(3) were deleted. The Departmental appeals were dismissed. en-us Tue, 23 Aug 2016 00:00:00 +0530 Thu, 13 Jul 2017 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193093 The Tribunal concluded that in the absence of any incriminating material found during the search and with the assessment proceedings not abated at the time of the search, the Assessing Officer had no jurisdiction to make any addition under section 153A. Consequently, the appeals filed by the assessees were allowed, and the additions made in the orders under section 153A/143(3) were deleted. The Departmental appeals were dismissed. Case-Laws Income Tax Tue, 23 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193093