https://www.taxtmi.com/caselaws?id=399112 The Tribunal allowed the assessee's appeals for AY 2006-07 and AY 2008-09, quashing the assessment orders under Section 143(3) and directing the deletion of disallowances made without incriminating material found during the search. It emphasized that additions under Section 153C must be based on such material, aligning with judicial precedents. en-us Wed, 30 Sep 2020 00:00:00 +0530 Tue, 05 Nov 2024 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399112 The Tribunal allowed the assessee's appeals for AY 2006-07 and AY 2008-09, quashing the assessment orders under Section 143(3) and directing the deletion of disallowances made without incriminating material found during the search. It emphasized that additions under Section 153C must be based on such material, aligning with judicial precedents. Case-Laws Income Tax Wed, 30 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399112