https://www.taxtmi.com/caselaws?id=370772 The Tribunal allowed the appeal of the assessee, setting aside the assessment made under Section 143(3) read with Section 153A of the Income-tax Act, 1961. The Tribunal emphasized that without any incriminating material found during the search, the assessment was unsustainable. Consequently, the other grounds against the merits of the additions were not adjudicated. en-us Thu, 15 Nov 2018 00:00:00 +0530 Fri, 23 Nov 2018 09:37:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370772 The Tribunal allowed the appeal of the assessee, setting aside the assessment made under Section 143(3) read with Section 153A of the Income-tax Act, 1961. The Tribunal emphasized that without any incriminating material found during the search, the assessment was unsustainable. Consequently, the other grounds against the merits of the additions were not adjudicated. Case-Laws Income Tax Thu, 15 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370772