https://www.taxtmi.com/caselaws?id=378510 The Gujarat High Court upheld the deletion of additions made in assessment orders under section 153A(1)(b) of the Income Tax Act, 1961. The court ruled that unabated assessments under section 153A must be connected to incriminating material found during the search operations. Since the Assessing Officer did not rely on any incriminating material in this case, the deletions made by the Commissioner (Appeals) were deemed justified. The High Court dismissed the revenue's appeal, stating that no substantial question of law arose for consideration. en-us Tue, 12 Feb 2019 00:00:00 +0530 Wed, 17 Apr 2019 15:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378510 The Gujarat High Court upheld the deletion of additions made in assessment orders under section 153A(1)(b) of the Income Tax Act, 1961. The court ruled that unabated assessments under section 153A must be connected to incriminating material found during the search operations. Since the Assessing Officer did not rely on any incriminating material in this case, the deletions made by the Commissioner (Appeals) were deemed justified. The High Court dismissed the revenue's appeal, stating that no substantial question of law arose for consideration. Case-Laws Income Tax Tue, 12 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378510