https://www.taxtmi.com/caselaws?id=463697 ITAT held that additions under section 153A could not be sustained because no incriminating material was unearthed during the search. Relying on earlier judicial pronouncements, the Bench found that where a search does not disclose undisclosed income or documents indicating escapement, reopening and making additions to previously assessed income is impermissible. Consequently the assessment additions were deleted and the reassessment under section 153A was held to be not justified. en-us Wed, 02 Nov 2022 00:00:00 +0530 Fri, 12 Sep 2025 13:44:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463697 ITAT held that additions under section 153A could not be sustained because no incriminating material was unearthed during the search. Relying on earlier judicial pronouncements, the Bench found that where a search does not disclose undisclosed income or documents indicating escapement, reopening and making additions to previously assessed income is impermissible. Consequently the assessment additions were deleted and the reassessment under section 153A was held to be not justified. Case-Laws Income Tax Wed, 02 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463697