https://www.taxtmi.com/caselaws?id=290916 The tribunal allowed the appeal for statistical purposes, directing the CIT(A) to determine if any incriminating material was found during the search. If no such material was found, the proceedings under Section 153A should be deemed invalid, and the merit issues should be reconsidered. Other grounds raised on merit were not addressed at this stage. en-us Tue, 31 Oct 2017 00:00:00 +0530 Thu, 22 Oct 2020 10:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290916 The tribunal allowed the appeal for statistical purposes, directing the CIT(A) to determine if any incriminating material was found during the search. If no such material was found, the proceedings under Section 153A should be deemed invalid, and the merit issues should be reconsidered. Other grounds raised on merit were not addressed at this stage. Case-Laws Income Tax Tue, 31 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290916