https://www.taxtmi.com/caselaws?id=287330 The Tribunal allowed the appeal of the assessee, holding that the assessment under Section 153A was not based on any incriminating material found during the search. The addition made by the Assessing Officer of Rs. 26,183 on account of employees' contribution to ESI and PF was not supported by any seized material and was deemed unjustified. The Tribunal, referencing legal precedents, concluded that additions could not be made without incriminating material. Therefore, the Tribunal deleted the addition, ruling in favor of the assessee on 27/12/2017. en-us Wed, 27 Dec 2017 00:00:00 +0530 Fri, 10 Apr 2020 10:50:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287330 The Tribunal allowed the appeal of the assessee, holding that the assessment under Section 153A was not based on any incriminating material found during the search. The addition made by the Assessing Officer of Rs. 26,183 on account of employees' contribution to ESI and PF was not supported by any seized material and was deemed unjustified. The Tribunal, referencing legal precedents, concluded that additions could not be made without incriminating material. Therefore, the Tribunal deleted the addition, ruling in favor of the assessee on 27/12/2017. Case-Laws Income Tax Wed, 27 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287330