https://www.taxtmi.com/caselaws?id=772300 The HC ruled that the Assessing Officer lacked jurisdiction under Section 153A of the Income Tax Act to make additions in the absence of incriminating material during search operations. The court affirmed that without specific evidence found during the search, the AO cannot reassess or make fresh additions. The assessment order was declared invalid, and the Revenue's appeal was dismissed, upholding the Tribunal's original decision. en-us Wed, 28 May 2025 00:00:00 +0530 Fri, 06 Jun 2025 08:30:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772300 The HC ruled that the Assessing Officer lacked jurisdiction under Section 153A of the Income Tax Act to make additions in the absence of incriminating material during search operations. The court affirmed that without specific evidence found during the search, the AO cannot reassess or make fresh additions. The assessment order was declared invalid, and the Revenue's appeal was dismissed, upholding the Tribunal's original decision. Case-Laws Income Tax Wed, 28 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772300