https://www.taxtmi.com/caselaws?id=357475 The Tribunal held that in the absence of incriminating material found during the search, no additions were justified for non-abated assessment years. Consequently, all additions by the Assessing Officer for these years were directed to be deleted. However, the assessee was not entitled to make fresh deduction claims in returns filed under Section 153A. The Tribunal partly allowed the appeals. en-us Fri, 16 Mar 2018 00:00:00 +0530 Thu, 22 Mar 2018 17:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357475 The Tribunal held that in the absence of incriminating material found during the search, no additions were justified for non-abated assessment years. Consequently, all additions by the Assessing Officer for these years were directed to be deleted. However, the assessee was not entitled to make fresh deduction claims in returns filed under Section 153A. The Tribunal partly allowed the appeals. Case-Laws Income Tax Fri, 16 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357475