https://www.taxtmi.com/caselaws?id=194413 The Tribunal held that the Assessing Officer (AO) had no jurisdiction to make additions under section 153A read with section 143(3) of the Income Tax Act as no incriminating material was found during the search, and assessments for the relevant years had already been concluded. The additions made by the AO were deemed unsustainable, and the appeals of the assessee were allowed, resulting in the deletion of the additions. The Tribunal did not address other grounds of appeal due to its decision on the jurisdictional issue. en-us Wed, 19 Apr 2017 00:00:00 +0530 Thu, 07 Sep 2017 09:50:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194413 The Tribunal held that the Assessing Officer (AO) had no jurisdiction to make additions under section 153A read with section 143(3) of the Income Tax Act as no incriminating material was found during the search, and assessments for the relevant years had already been concluded. The additions made by the AO were deemed unsustainable, and the appeals of the assessee were allowed, resulting in the deletion of the additions. The Tribunal did not address other grounds of appeal due to its decision on the jurisdictional issue. Case-Laws Income Tax Wed, 19 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194413