https://www.taxtmi.com/caselaws?id=414427 The Tribunal held that additions made by the Assessing Officer under Section 153A of the Income Tax Act were without jurisdiction as they lacked incriminating material found during the search. Consequently, the assessee's cross-objection was allowed, and the Revenue's appeals were dismissed. The Tribunal's decision applied to the assessment year 2012-13 as well. en-us Thu, 16 Sep 2021 00:00:00 +0530 Mon, 08 Nov 2021 07:00:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414427 The Tribunal held that additions made by the Assessing Officer under Section 153A of the Income Tax Act were without jurisdiction as they lacked incriminating material found during the search. Consequently, the assessee's cross-objection was allowed, and the Revenue's appeals were dismissed. The Tribunal's decision applied to the assessment year 2012-13 as well. Case-Laws Income Tax Thu, 16 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414427