https://www.taxtmi.com/caselaws?id=770699 ITAT Pune allowed the assessee's appeal against assessment u/s 153A where addition was made without incriminating material found during search u/s 132. The tribunal held that additions based solely on third-party statements without supporting evidence and on estimate basis are not legally sustainable in search assessments. Relying on Abhisar Buildwell (P.) Ltd SC precedent, ITAT directed AO to delete the commission income addition, setting aside CIT(A)'s order confirming the assessment. en-us Tue, 13 May 2025 00:00:00 +0530 Thu, 15 May 2025 07:32:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770699 ITAT Pune allowed the assessee's appeal against assessment u/s 153A where addition was made without incriminating material found during search u/s 132. The tribunal held that additions based solely on third-party statements without supporting evidence and on estimate basis are not legally sustainable in search assessments. Relying on Abhisar Buildwell (P.) Ltd SC precedent, ITAT directed AO to delete the commission income addition, setting aside CIT(A)'s order confirming the assessment. Case-Laws Income Tax Tue, 13 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770699