https://www.taxtmi.com/caselaws?id=431558 The appeal was allowed as no incriminating material was found during the search operations, leading to the deletion of additions under section 153A read with section 143(3). The ITAT upheld the assessee's plea based on the jurisdictional High Court's binding precedent, emphasizing that additions cannot be made in the absence of such material. The decision was pronounced on October 21, 2022. en-us Fri, 21 Oct 2022 00:00:00 +0530 Fri, 16 Dec 2022 09:40:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431558 The appeal was allowed as no incriminating material was found during the search operations, leading to the deletion of additions under section 153A read with section 143(3). The ITAT upheld the assessee's plea based on the jurisdictional High Court's binding precedent, emphasizing that additions cannot be made in the absence of such material. The decision was pronounced on October 21, 2022. Case-Laws Income Tax Fri, 21 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431558