https://www.taxtmi.com/caselaws?id=422351 The Tribunal held that the notice under Section 153A was invalid as no incriminating material was found during the search proceedings. The Tribunal directed the Assessing Officer to delete the additions made in the assessment years 2011-12 and 2012-13, emphasizing that without incriminating material, no additions could be made to the income already assessed. The Tribunal relied on precedent to support its decision, ultimately allowing the appeals of the assessee and setting aside the order of the CIT(A). en-us Thu, 05 May 2022 00:00:00 +0530 Fri, 13 May 2022 07:51:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422351 The Tribunal held that the notice under Section 153A was invalid as no incriminating material was found during the search proceedings. The Tribunal directed the Assessing Officer to delete the additions made in the assessment years 2011-12 and 2012-13, emphasizing that without incriminating material, no additions could be made to the income already assessed. The Tribunal relied on precedent to support its decision, ultimately allowing the appeals of the assessee and setting aside the order of the CIT(A). Case-Laws Income Tax Thu, 05 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422351