https://www.taxtmi.com/caselaws?id=778758 ITAT, Delhi held that under assessment u/s 153A no incriminating material or documents were found or seized during the search, and applying the ratio of Abhisar Buildwell (SC), the additions made were unsustainable. The Tribunal found merit in the assessee's contention and quashed the assessment order and the impugned order of the Ld. CIT(A). en-us Wed, 17 Sep 2025 00:00:00 +0530 Mon, 22 Sep 2025 08:33:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778758 ITAT, Delhi held that under assessment u/s 153A no incriminating material or documents were found or seized during the search, and applying the ratio of Abhisar Buildwell (SC), the additions made were unsustainable. The Tribunal found merit in the assessee's contention and quashed the assessment order and the impugned order of the Ld. CIT(A). Case-Laws Income Tax Wed, 17 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778758