https://www.taxtmi.com/caselaws?id=347773 The High Court upheld the Tribunal's decision to quash the assessments under section 153A of the Income Tax Act, 1961, due to the absence of incriminating material found during the search. The Court emphasized the importance of incriminating material in supporting additions made by the Assessing Officer and affirmed the legal principles governing the validity of assessments under section 153A. en-us Wed, 06 Sep 2017 00:00:00 +0530 Mon, 11 Sep 2017 08:35:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347773 The High Court upheld the Tribunal's decision to quash the assessments under section 153A of the Income Tax Act, 1961, due to the absence of incriminating material found during the search. The Court emphasized the importance of incriminating material in supporting additions made by the Assessing Officer and affirmed the legal principles governing the validity of assessments under section 153A. Case-Laws Income Tax Wed, 06 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347773