https://www.taxtmi.com/caselaws?id=461367 The ITAT Delhi upheld the CIT(A)'s decision to quash assessment orders under section 153A, finding that additions were made without any incriminating material discovered during search operations. Following the SC precedent in Abhisar Buildwell case, the tribunal confirmed that assessments lacking incriminating evidence are invalid. However, the ITAT modified the CIT(A)'s finding regarding jurisdictional assumption under section 153C, clarifying that the AO had passed orders under section 153A read with section 143(3). The appeal was decided against the revenue department. en-us Wed, 22 May 2024 00:00:00 +0530 Tue, 01 Apr 2025 18:43:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461367 The ITAT Delhi upheld the CIT(A)'s decision to quash assessment orders under section 153A, finding that additions were made without any incriminating material discovered during search operations. Following the SC precedent in Abhisar Buildwell case, the tribunal confirmed that assessments lacking incriminating evidence are invalid. However, the ITAT modified the CIT(A)'s finding regarding jurisdictional assumption under section 153C, clarifying that the AO had passed orders under section 153A read with section 143(3). The appeal was decided against the revenue department. Case-Laws Income Tax Wed, 22 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461367