https://www.taxtmi.com/caselaws?id=428465 The Tribunal allowed the assessee's appeal and dismissed the Revenue's appeal for Assessment Year 2008-09. The Tribunal held that the assessment order was not based on any incriminating material found during the search, therefore the additions made by the Ld. CIT(A) were not justified. The Tribunal did not analyze the merits of the case on the issue of developer status or deduction under Section 80IA(4) due to the jurisdictional issue regarding the validity of the assessment order under Section 153A r.w.s. 143(3) of the Income Tax Act. en-us Wed, 28 Sep 2022 00:00:00 +0530 Sat, 01 Oct 2022 09:28:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428465 The Tribunal allowed the assessee's appeal and dismissed the Revenue's appeal for Assessment Year 2008-09. The Tribunal held that the assessment order was not based on any incriminating material found during the search, therefore the additions made by the Ld. CIT(A) were not justified. The Tribunal did not analyze the merits of the case on the issue of developer status or deduction under Section 80IA(4) due to the jurisdictional issue regarding the validity of the assessment order under Section 153A r.w.s. 143(3) of the Income Tax Act. Case-Laws Income Tax Wed, 28 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428465