https://www.taxtmi.com/caselaws?id=778709 HC held that additions under section 153A could not be sustained where no incriminating material was found in the search for the year under consideration. Relying on higher-court precedent, the court found the assessment to be unabated and concluded the AO lacked jurisdiction to invoke section 153A in the absence of any incriminating material, so the impugned additions based on alleged unaccounted job work routed through bogus share capital were disallowed. en-us Mon, 01 Sep 2025 00:00:00 +0530 Sat, 20 Sep 2025 08:38:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778709 HC held that additions under section 153A could not be sustained where no incriminating material was found in the search for the year under consideration. Relying on higher-court precedent, the court found the assessment to be unabated and concluded the AO lacked jurisdiction to invoke section 153A in the absence of any incriminating material, so the impugned additions based on alleged unaccounted job work routed through bogus share capital were disallowed. Case-Laws Income Tax Mon, 01 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778709