https://www.taxtmi.com/caselaws?id=348077 The Tribunal allowed the appeal of the assessee, holding that the assessment under section 153C was invalid as it was not based on any incriminating material found during the search. The Tribunal also found that the satisfaction for issuing the notice under section 153C was properly recorded, but the documents seized were not incriminating. Consequently, the addition made by the AO was deleted, and the appeal was allowed in favor of the assessee. en-us Wed, 13 Sep 2017 00:00:00 +0530 Tue, 19 Sep 2017 12:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348077 The Tribunal allowed the appeal of the assessee, holding that the assessment under section 153C was invalid as it was not based on any incriminating material found during the search. The Tribunal also found that the satisfaction for issuing the notice under section 153C was properly recorded, but the documents seized were not incriminating. Consequently, the addition made by the AO was deleted, and the appeal was allowed in favor of the assessee. Case-Laws Income Tax Wed, 13 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348077