https://www.taxtmi.com/caselaws?id=464106 ITAT (Delhi) held that additions made under s.153A in an unabated assessment are unsustainable where the AO failed to point to any incriminating material unearthed during the search. Because no incriminating material was shown to have been found at the search, the additions were quashed as arbitrary and contrary to law. The appeal was allowed and the disputed additions were deleted. en-us Tue, 26 Nov 2024 00:00:00 +0530 Sun, 05 Oct 2025 20:48:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464106 ITAT (Delhi) held that additions made under s.153A in an unabated assessment are unsustainable where the AO failed to point to any incriminating material unearthed during the search. Because no incriminating material was shown to have been found at the search, the additions were quashed as arbitrary and contrary to law. The appeal was allowed and the disputed additions were deleted. Case-Laws Income Tax Tue, 26 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464106