https://www.taxtmi.com/caselaws?id=427647 The Court dismissed the appeal challenging the Income Tax Appellate Tribunal's order, which held that additions not based on incriminating material found during a search cannot form the basis for an assessment order under section 153A of the Income Tax Act, 1961. The judgment emphasized that assessments under Section 153A must be made based on seized material, and no additions can be made in cases of non-abated assessments where no incriminating material is discovered. The Court found no substantial question of law for consideration, leading to the dismissal of the appeal. en-us Wed, 07 Sep 2022 00:00:00 +0530 Tue, 13 Sep 2022 17:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427647 The Court dismissed the appeal challenging the Income Tax Appellate Tribunal's order, which held that additions not based on incriminating material found during a search cannot form the basis for an assessment order under section 153A of the Income Tax Act, 1961. The judgment emphasized that assessments under Section 153A must be made based on seized material, and no additions can be made in cases of non-abated assessments where no incriminating material is discovered. The Court found no substantial question of law for consideration, leading to the dismissal of the appeal. Case-Laws Income Tax Wed, 07 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427647