https://www.taxtmi.com/caselaws?id=347702 The Tribunal allowed the appeal, quashing the assessment under Section 153A of the Income Tax Act as no incriminating material was found during the search. Consequently, the issues regarding the disallowance of rent and the addition for unexplained investment were deemed infructuous. The Tribunal's decision was based on established legal principles that assessments under Section 153A cannot be made without incriminating material, as supported by relevant case law. en-us Thu, 24 Aug 2017 00:00:00 +0530 Fri, 08 Sep 2017 15:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347702 The Tribunal allowed the appeal, quashing the assessment under Section 153A of the Income Tax Act as no incriminating material was found during the search. Consequently, the issues regarding the disallowance of rent and the addition for unexplained investment were deemed infructuous. The Tribunal's decision was based on established legal principles that assessments under Section 153A cannot be made without incriminating material, as supported by relevant case law. Case-Laws Income Tax Thu, 24 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347702