https://www.taxtmi.com/caselaws?id=348905 The Tribunal condoned the delay in filing the appeals due to plausible reasons provided by the assessee's representative. Additionally, it held that without incriminating material found during the search, additions made under Section 153A of the Income Tax Act were invalid. Consequently, the Tribunal allowed the appeals for the assessment years 2003-04 and 2004-05, deleting the additions made by the Assessing Officer. en-us Thu, 28 Sep 2017 00:00:00 +0530 Tue, 03 Oct 2017 17:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348905 The Tribunal condoned the delay in filing the appeals due to plausible reasons provided by the assessee's representative. Additionally, it held that without incriminating material found during the search, additions made under Section 153A of the Income Tax Act were invalid. Consequently, the Tribunal allowed the appeals for the assessment years 2003-04 and 2004-05, deleting the additions made by the Assessing Officer. Case-Laws Income Tax Thu, 28 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348905