https://www.taxtmi.com/caselaws?id=309021 The Tribunal allowed the appeals of the assessees, concluding that no addition was sustainable in the assessments framed under Section 153A for both assessment years in question. The Tribunal ordered the deletion of the additions made by the Assessing Officer based on lack of incriminating material found during the search, and ruled that materials from third parties could not be used in assessments under Section 153A. en-us Mon, 22 Nov 2021 00:00:00 +0530 Mon, 07 Aug 2023 21:34:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309021 The Tribunal allowed the appeals of the assessees, concluding that no addition was sustainable in the assessments framed under Section 153A for both assessment years in question. The Tribunal ordered the deletion of the additions made by the Assessing Officer based on lack of incriminating material found during the search, and ruled that materials from third parties could not be used in assessments under Section 153A. Case-Laws Income Tax Mon, 22 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309021