https://www.taxtmi.com/caselaws?id=384006 Additions in a non-abated assessment under Section 153A read with Section 143A were held impermissible where no incriminating documents were seized during search. The High Court followed its earlier connected decisions on the same question of law and reiterated that the Assessing Officer cannot sustain such additions by relying on non-seized material. Applying that settled ratio, the court found the present appeal to be without merit and dismissed it. en-us Mon, 15 Jul 2019 00:00:00 +0530 Tue, 06 Oct 2020 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384006 Additions in a non-abated assessment under Section 153A read with Section 143A were held impermissible where no incriminating documents were seized during search. The High Court followed its earlier connected decisions on the same question of law and reiterated that the Assessing Officer cannot sustain such additions by relying on non-seized material. Applying that settled ratio, the court found the present appeal to be without merit and dismissed it. Case-Laws Income Tax Mon, 15 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384006