https://www.taxtmi.com/caselaws?id=760685 In search assessments under Section 153A of the Income-tax Act, additions were stated to be unsustainable where no incriminating material was found, applying the principles in Kabul Chawla as approved in Abhisar Buildwell. The text also notes that an inordinate delay in re-filing the appeal was not excused because the COVID-19 explanation was found insufficient. On the merits, no substantial question of law was held to arise, so the Revenue's challenge failed and no relief remained available. en-us Wed, 16 Oct 2024 00:00:00 +0530 Thu, 24 Oct 2024 16:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760685 In search assessments under Section 153A of the Income-tax Act, additions were stated to be unsustainable where no incriminating material was found, applying the principles in Kabul Chawla as approved in Abhisar Buildwell. The text also notes that an inordinate delay in re-filing the appeal was not excused because the COVID-19 explanation was found insufficient. On the merits, no substantial question of law was held to arise, so the Revenue's challenge failed and no relief remained available. Case-Laws Income Tax Wed, 16 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760685