https://www.taxtmi.com/caselaws?id=461765 ITAT Delhi held that assessment under section 153A was invalid when no incriminating material was found from the assessee during search proceedings. The revenue relied on third-party statements from separate search operations. The tribunal ruled that such cases require proceedings under section 153C, not 153A. Addition made under section 153A was deleted, deciding in favor of the assessee. en-us Fri, 07 Mar 2025 00:00:00 +0530 Fri, 25 Apr 2025 18:56:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461765 ITAT Delhi held that assessment under section 153A was invalid when no incriminating material was found from the assessee during search proceedings. The revenue relied on third-party statements from separate search operations. The tribunal ruled that such cases require proceedings under section 153C, not 153A. Addition made under section 153A was deleted, deciding in favor of the assessee. Case-Laws Income Tax Fri, 07 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461765