https://www.taxtmi.com/caselaws?id=296610 In a search assessment under Section 153A of the Income-tax Act, 1961, additions cannot be sustained unless fresh incriminating material is found during the search. The Delhi High Court noted that a search was conducted, a Section 153A notice was issued, and additions were made, but the appellate authorities had concurrently found no fresh incriminating material to support them. Applying the settled principle, the Court held that the additions were not sustainable. The appeal failed, and the relief granted by the appellate authorities remained undisturbed. en-us Fri, 02 Feb 2018 00:00:00 +0530 Fri, 30 Jul 2021 09:07:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296610 In a search assessment under Section 153A of the Income-tax Act, 1961, additions cannot be sustained unless fresh incriminating material is found during the search. The Delhi High Court noted that a search was conducted, a Section 153A notice was issued, and additions were made, but the appellate authorities had concurrently found no fresh incriminating material to support them. Applying the settled principle, the Court held that the additions were not sustainable. The appeal failed, and the relief granted by the appellate authorities remained undisturbed. Case-Laws Income Tax Fri, 02 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296610