https://www.taxtmi.com/caselaws?id=410492 The Tribunal concluded that the assessments made under Section 153A for AYs 2009-10 to 2012-13 were without jurisdiction and invalid as no incriminating material was found during the search. Additionally, the Tribunal determined that the assessee was a non-resident for the relevant assessment years and held that the additions made under Sections 28(iv) and 69C, as well as the housewarming and farm maintenance expenses, were unjustified. The appeals were allowed in ITA Nos. 1215 to 1217/Bang/2019 and partly allowed in ITA Nos. 1211 to 1214/Bang/2019. en-us Fri, 30 Jul 2021 00:00:00 +0530 Tue, 03 Aug 2021 09:19:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410492 The Tribunal concluded that the assessments made under Section 153A for AYs 2009-10 to 2012-13 were without jurisdiction and invalid as no incriminating material was found during the search. Additionally, the Tribunal determined that the assessee was a non-resident for the relevant assessment years and held that the additions made under Sections 28(iv) and 69C, as well as the housewarming and farm maintenance expenses, were unjustified. The appeals were allowed in ITA Nos. 1215 to 1217/Bang/2019 and partly allowed in ITA Nos. 1211 to 1214/Bang/2019. Case-Laws Income Tax Fri, 30 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410492