https://www.taxtmi.com/caselaws?id=397874 The Tribunal held that the additions made by the Assessing Officer for the Assessment Years 2006-07 and 2007-08 were beyond the scope of Section 153A as they were not based on any incriminating material found during the search. Consequently, the additions were deleted, and the appeals of the assessee were allowed. en-us Thu, 27 Aug 2020 00:00:00 +0530 Mon, 31 Aug 2020 18:41:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397874 The Tribunal held that the additions made by the Assessing Officer for the Assessment Years 2006-07 and 2007-08 were beyond the scope of Section 153A as they were not based on any incriminating material found during the search. Consequently, the additions were deleted, and the appeals of the assessee were allowed. Case-Laws Income Tax Thu, 27 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397874