https://www.taxtmi.com/caselaws?id=759817 The ITAT Amritsar quashed an assessment order passed under Section 153A and deleted additions made under Section 69A. The tribunal held that additions under Section 153A can only be made based on incriminating documents found during search, which were absent in this case. Additionally, the AO lacked jurisdiction to frame assessment under Section 153A when material was found during search of another person - such cases require proceedings under Section 153C. The assessment order was deemed without jurisdiction and quashed, with all additions deleted due to absence of incriminating material from the assessee's own search. en-us Wed, 29 May 2024 00:00:00 +0530 Tue, 08 Oct 2024 18:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759817 The ITAT Amritsar quashed an assessment order passed under Section 153A and deleted additions made under Section 69A. The tribunal held that additions under Section 153A can only be made based on incriminating documents found during search, which were absent in this case. Additionally, the AO lacked jurisdiction to frame assessment under Section 153A when material was found during search of another person - such cases require proceedings under Section 153C. The assessment order was deemed without jurisdiction and quashed, with all additions deleted due to absence of incriminating material from the assessee's own search. Case-Laws Income Tax Wed, 29 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759817