https://www.taxtmi.com/caselaws?id=395821 ITAT Rajkot held that in unabated assessments under section 153A, AO cannot make additions without incriminating materials found during search. For assessment years 2005-06 and 2006-07, all additions were directed to be deleted as no incriminating material was discovered. Regarding section 80-IA(4) deduction, assessee's appeal was allowed for infrastructure development projects. However, for AY 2009-10, deduction was denied as supplying earthmoving machinery on hiring basis to GMDC did not constitute executing eligible infrastructure projects. The tribunal noted COVID-19 pandemic justified delayed order pronouncement beyond ninety days. en-us Wed, 03 Jun 2020 00:00:00 +0530 Fri, 04 Jul 2025 15:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395821 ITAT Rajkot held that in unabated assessments under section 153A, AO cannot make additions without incriminating materials found during search. For assessment years 2005-06 and 2006-07, all additions were directed to be deleted as no incriminating material was discovered. Regarding section 80-IA(4) deduction, assessee's appeal was allowed for infrastructure development projects. However, for AY 2009-10, deduction was denied as supplying earthmoving machinery on hiring basis to GMDC did not constitute executing eligible infrastructure projects. The tribunal noted COVID-19 pandemic justified delayed order pronouncement beyond ninety days. Case-Laws Income Tax Wed, 03 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395821