https://www.taxtmi.com/caselaws?id=283353 The tribunal held that for unabated assessments under Section 153A of the Income Tax Act, the Assessing Officer cannot make additions without incriminating material found during the search. Therefore, the additions made for the assessment years 2007-08 and 2008-09 were deleted. Additionally, the disallowance of Employees' Contribution to Provident Fund for the year 2009-10 was deleted, and the disallowance under Section 14A for the same year was restricted to Rs. 1,235. en-us Fri, 02 Dec 2016 00:00:00 +0530 Fri, 20 Sep 2019 12:46:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283353 The tribunal held that for unabated assessments under Section 153A of the Income Tax Act, the Assessing Officer cannot make additions without incriminating material found during the search. Therefore, the additions made for the assessment years 2007-08 and 2008-09 were deleted. Additionally, the disallowance of Employees' Contribution to Provident Fund for the year 2009-10 was deleted, and the disallowance under Section 14A for the same year was restricted to Rs. 1,235. Case-Laws Income Tax Fri, 02 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283353