https://www.taxtmi.com/caselaws?id=434899 The Tribunal dismissed the Department's appeal, upholding the Ld. CIT(A)'s decision to set aside the assessment order under Section 153C due to the lack of incriminating material found during the search. The additions of Rs. 2,57,00,000 and Rs. 2,00,000 were also deleted on these grounds. The Tribunal confirmed that for searches conducted before 01-06-2015, only documents "belonging to" the assessee could justify proceedings under Section 153C. en-us Fri, 03 Mar 2023 00:00:00 +0530 Mon, 06 Mar 2023 10:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434899 The Tribunal dismissed the Department's appeal, upholding the Ld. CIT(A)'s decision to set aside the assessment order under Section 153C due to the lack of incriminating material found during the search. The additions of Rs. 2,57,00,000 and Rs. 2,00,000 were also deleted on these grounds. The Tribunal confirmed that for searches conducted before 01-06-2015, only documents "belonging to" the assessee could justify proceedings under Section 153C. Case-Laws Income Tax Fri, 03 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434899