https://www.taxtmi.com/caselaws?id=305609 The High Court dismissed the appeal, condoning the delay in filing based on the application's averments. The Assessing Officer's additions under Section 153A were deemed invalid as no incriminating material was found during the search. The court highlighted the lack of concrete evidence for the additions, citing previous judgments supporting the dismissal. The legal issue was settled by earlier decisions emphasizing the absence of incriminating documents during the search, leading to the dismissal of the appeal and all pending applications. en-us Thu, 14 Jul 2022 00:00:00 +0530 Thu, 15 Dec 2022 09:28:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305609 The High Court dismissed the appeal, condoning the delay in filing based on the application's averments. The Assessing Officer's additions under Section 153A were deemed invalid as no incriminating material was found during the search. The court highlighted the lack of concrete evidence for the additions, citing previous judgments supporting the dismissal. The legal issue was settled by earlier decisions emphasizing the absence of incriminating documents during the search, leading to the dismissal of the appeal and all pending applications. Case-Laws Income Tax Thu, 14 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305609