https://www.taxtmi.com/caselaws?id=393933 The Tribunal dismissed the Revenue's appeal and partly allowed the assessee's cross objections. The addition made by the AO under Section 69 was deleted due to lack of incriminating material found during the search. The assessment order under Section 153A was deemed invalid for making additions without incriminating material. However, the proceedings under Section 153A were considered validly initiated based on the warrant of authorization. en-us Fri, 20 Mar 2020 00:00:00 +0530 Wed, 25 Mar 2020 14:31:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393933 The Tribunal dismissed the Revenue's appeal and partly allowed the assessee's cross objections. The addition made by the AO under Section 69 was deleted due to lack of incriminating material found during the search. The assessment order under Section 153A was deemed invalid for making additions without incriminating material. However, the proceedings under Section 153A were considered validly initiated based on the warrant of authorization. Case-Laws Income Tax Fri, 20 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393933