https://www.taxtmi.com/caselaws?id=429803 The Tribunal allowed the appeal, ruling that the notice and assessment order under Section 153A were invalid due to the absence of a search on the assessee's premises and the lack of incriminating material. The addition under Section 69 was also invalidated as it was deemed to be based on assumptions and conjectures. The Tribunal directed the Assessing Officer to delete the impugned addition. en-us Fri, 23 Sep 2022 00:00:00 +0530 Fri, 04 Nov 2022 15:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429803 The Tribunal allowed the appeal, ruling that the notice and assessment order under Section 153A were invalid due to the absence of a search on the assessee's premises and the lack of incriminating material. The addition under Section 69 was also invalidated as it was deemed to be based on assumptions and conjectures. The Tribunal directed the Assessing Officer to delete the impugned addition. Case-Laws Income Tax Fri, 23 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429803