https://www.taxtmi.com/caselaws?id=279683 The Tribunal found that the reassessment completed under Section 153A without any reference to incriminating material was not sustainable. Consequently, the additions made by the Assessing Officer under Sections 40(a)(ia) and 36(1)(va) were deleted. The appeals of the assessee were allowed. en-us Wed, 24 Jan 2018 00:00:00 +0530 Mon, 01 Apr 2019 06:13:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279683 The Tribunal found that the reassessment completed under Section 153A without any reference to incriminating material was not sustainable. Consequently, the additions made by the Assessing Officer under Sections 40(a)(ia) and 36(1)(va) were deleted. The appeals of the assessee were allowed. Case-Laws Income Tax Wed, 24 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279683