https://www.taxtmi.com/caselaws?id=759869 The ITAT Mumbai ruled in favor of the assessee in a case involving assessment under section 153C. The court held that additions made for on-money received in construction projects for AY 2013-14 to AY 2016-17 were invalid as they were based on survey material rather than search action, and no incriminating material was found during the search. The court deleted all additions made without incriminating evidence. Additionally, the court found that AY 2017-18 should have been assessed under section 153C instead of section 143(3), quashing the invalid assessment and allowing the assessee's appeal. en-us Thu, 22 Aug 2024 00:00:00 +0530 Wed, 20 May 2026 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759869 The ITAT Mumbai ruled in favor of the assessee in a case involving assessment under section 153C. The court held that additions made for on-money received in construction projects for AY 2013-14 to AY 2016-17 were invalid as they were based on survey material rather than search action, and no incriminating material was found during the search. The court deleted all additions made without incriminating evidence. Additionally, the court found that AY 2017-18 should have been assessed under section 153C instead of section 143(3), quashing the invalid assessment and allowing the assessee's appeal. Case-Laws Income Tax Thu, 22 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759869