https://www.taxtmi.com/caselaws?id=355942 The Tribunal allowed the appeals for the Assessment Years 2006-07 and 2008-09, quashing the additions made under Section 153A as they were beyond the scope of the section, given that no incriminating material was found during the search. The Tribunal emphasized the settled judicial principle that in the absence of incriminating material, no addition can be made in the assessment under Section 153A for years where the assessment had attained finality. en-us Thu, 15 Feb 2018 00:00:00 +0530 Thu, 22 Feb 2018 06:36:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355942 The Tribunal allowed the appeals for the Assessment Years 2006-07 and 2008-09, quashing the additions made under Section 153A as they were beyond the scope of the section, given that no incriminating material was found during the search. The Tribunal emphasized the settled judicial principle that in the absence of incriminating material, no addition can be made in the assessment under Section 153A for years where the assessment had attained finality. Case-Laws Income Tax Thu, 15 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355942