Section 153A Invalid: No Incriminating Material Found During Search; Post-Search Inquiries Insufficient for Assessment. https://www.taxtmi.com/highlights?id=45295 Validity of the assessment u/s 153A - addition on the basis of post search inquiry - No addition based on any incriminating material found during the course of search - completed assessment cannot be disturbed without any incriminating material found during the course of search. en-us Wed, 20 Mar 2019 08:44:30 +0530 Wed, 20 Mar 2019 08:39:56 +0530 TaxTMI RSS Generator Section 153A Invalid: No Incriminating Material Found During Search; Post-Search Inquiries Insufficient for Assessment. https://www.taxtmi.com/highlights?id=45295 Validity of the assessment u/s 153A - addition on the basis of post search inquiry - No addition based on any incriminating material found during the course of search - completed assessment cannot be disturbed without any incriminating material found during the course of search. Highlights Income Tax Wed, 20 Mar 2019 08:44:30 +0530 https://www.taxtmi.com/highlights?id=45295