https://www.taxtmi.com/caselaws?id=759934 ITAT Lucknow held that additions cannot be made in assessment orders under sections 153A/153C when no incriminating material was found during search under section 132 and no assessment proceedings were pending at the time of search. The case fell under completed/unabated assessments category per SC precedents in Abhisar Buildwell and related cases. Since no incriminating materials were discovered during the search conducted and no pending assessments existed, the AO was directed to delete all additions made. Appeal decided in favor of assessee. en-us Mon, 07 Oct 2024 00:00:00 +0530 Mon, 27 Jul 2026 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759934 ITAT Lucknow held that additions cannot be made in assessment orders under sections 153A/153C when no incriminating material was found during search under section 132 and no assessment proceedings were pending at the time of search. The case fell under completed/unabated assessments category per SC precedents in Abhisar Buildwell and related cases. Since no incriminating materials were discovered during the search conducted and no pending assessments existed, the AO was directed to delete all additions made. Appeal decided in favor of assessee. Case-Laws Income Tax Mon, 07 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759934