https://www.taxtmi.com/caselaws?id=284539 The Tribunal quashed the assessments framed under section 153A for all the assessment years in question, ruling that completed assessments cannot be interfered with in the absence of incriminating material found during the search. The appeals by the assessee were allowed, and all grounds raised in the appeals were also allowed. The Tribunal emphasized the legal principle that assessments can only be revisited based on incriminating material, as established in the case law. en-us Fri, 29 Apr 2016 00:00:00 +0530 Tue, 21 Jan 2020 14:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284539 The Tribunal quashed the assessments framed under section 153A for all the assessment years in question, ruling that completed assessments cannot be interfered with in the absence of incriminating material found during the search. The appeals by the assessee were allowed, and all grounds raised in the appeals were also allowed. The Tribunal emphasized the legal principle that assessments can only be revisited based on incriminating material, as established in the case law. Case-Laws Income Tax Fri, 29 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284539