https://www.taxtmi.com/caselaws?id=765850 ITAT Delhi quashed assessment order under section 153A after finding no incriminating material was discovered during search proceedings. Following Supreme Court precedent in Abhisar Buildwel case, the tribunal ruled that additions made against the assessee were invalid due to absence of seized evidence or documents supporting the assessment. Both the original assessment order and appellate order were set aside in favor of the assessee. en-us Fri, 07 Feb 2025 00:00:00 +0530 Tue, 11 Feb 2025 07:18:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765850 ITAT Delhi quashed assessment order under section 153A after finding no incriminating material was discovered during search proceedings. Following Supreme Court precedent in Abhisar Buildwel case, the tribunal ruled that additions made against the assessee were invalid due to absence of seized evidence or documents supporting the assessment. Both the original assessment order and appellate order were set aside in favor of the assessee. Case-Laws Income Tax Fri, 07 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765850