https://www.taxtmi.com/caselaws?id=197880 The High Court considered an appeal under Section 260A of the Income Tax Act regarding additions made under Section 153A without incriminating material. Despite a search yielding no incriminating evidence at the Assessee's premises, the Revenue issued a notice under Section 153A. The Court found this notice unwarranted, emphasizing the lack of incriminating material and dismissing the appeal. The judgment stressed the requirement of incriminating material for assessments under Section 153A, ensuring assessments are valid and justified. en-us Tue, 25 Jul 2017 00:00:00 +0530 Wed, 17 Jan 2018 14:23:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197880 The High Court considered an appeal under Section 260A of the Income Tax Act regarding additions made under Section 153A without incriminating material. Despite a search yielding no incriminating evidence at the Assessee's premises, the Revenue issued a notice under Section 153A. The Court found this notice unwarranted, emphasizing the lack of incriminating material and dismissing the appeal. The judgment stressed the requirement of incriminating material for assessments under Section 153A, ensuring assessments are valid and justified. Case-Laws Income Tax Tue, 25 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197880