https://www.taxtmi.com/caselaws?id=294136 Section 153A additions in completed assessments cannot be sustained when the search under section 132 yields no incriminating material. The Delhi HC applied the principle that section 153A does not authorise a de novo assessment for concluded years and that additions must be limited to undisclosed income unearthed as a result of search. Following Kabul Chawla, the court held that the Revenue's additions lacked the necessary search-based material and therefore failed. en-us Tue, 08 May 2018 00:00:00 +0530 Tue, 23 Mar 2021 11:20:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294136 Section 153A additions in completed assessments cannot be sustained when the search under section 132 yields no incriminating material. The Delhi HC applied the principle that section 153A does not authorise a de novo assessment for concluded years and that additions must be limited to undisclosed income unearthed as a result of search. Following Kabul Chawla, the court held that the Revenue's additions lacked the necessary search-based material and therefore failed. Case-Laws Income Tax Tue, 08 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294136