https://www.taxtmi.com/caselaws?id=391702 The Tribunal allowed the appeals for the assessment years 2003-04, 2005-06, and 2006-07, as additions made by the Assessing Officer without seized material in search assessments under section 153A of the Income-tax Act were not sustainable. Citing the decision in Continental Warehousing Corporation (Nhava Sheva) Ltd., the Tribunal held that assessments under section 153A must be based on seized material. The appeal in ITA No. 2419/Mum/2012 was dismissed as not pressed. en-us Mon, 06 Jan 2020 00:00:00 +0530 Wed, 05 Feb 2020 14:46:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391702 The Tribunal allowed the appeals for the assessment years 2003-04, 2005-06, and 2006-07, as additions made by the Assessing Officer without seized material in search assessments under section 153A of the Income-tax Act were not sustainable. Citing the decision in Continental Warehousing Corporation (Nhava Sheva) Ltd., the Tribunal held that assessments under section 153A must be based on seized material. The appeal in ITA No. 2419/Mum/2012 was dismissed as not pressed. Case-Laws Income Tax Mon, 06 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391702