https://www.taxtmi.com/caselaws?id=401918 The ITAT dismissed the Department's appeals, confirming that no incriminating material was found during the search. The addition made by the AO was deemed invalid, with the ITAT upholding the CIT(A)'s order deleting the addition. The assessment under section 153A was considered unjustified without incriminating material. The ITAT also dismissed the appeal of Shri Gopal Agarwal for the addition under section 50C due to the absence of arguments during the hearing. en-us Tue, 06 Oct 2020 00:00:00 +0530 Sat, 19 Dec 2020 07:36:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401918 The ITAT dismissed the Department's appeals, confirming that no incriminating material was found during the search. The addition made by the AO was deemed invalid, with the ITAT upholding the CIT(A)'s order deleting the addition. The assessment under section 153A was considered unjustified without incriminating material. The ITAT also dismissed the appeal of Shri Gopal Agarwal for the addition under section 50C due to the absence of arguments during the hearing. Case-Laws Income Tax Tue, 06 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401918