https://www.taxtmi.com/caselaws?id=345931 The appeals for Assessment Years 2004-05, 2005-06, and 2001-02 were allowed as no incriminating material was found during the search, rendering the assessments invalid under section 153A of the Income-tax Act, 1961. The Tribunal emphasized that without such material, no additions can be made. The decisions were based on established legal principles and previous judgments, leading to the deletion of additions made by the Assessing Officer and upheld by the CIT (Appeals). en-us Thu, 06 Apr 2017 00:00:00 +0530 Mon, 31 Jul 2017 08:14:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345931 The appeals for Assessment Years 2004-05, 2005-06, and 2001-02 were allowed as no incriminating material was found during the search, rendering the assessments invalid under section 153A of the Income-tax Act, 1961. The Tribunal emphasized that without such material, no additions can be made. The decisions were based on established legal principles and previous judgments, leading to the deletion of additions made by the Assessing Officer and upheld by the CIT (Appeals). Case-Laws Income Tax Thu, 06 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345931