https://www.taxtmi.com/caselaws?id=464521 ITAT, DELHI (AT) upheld that where an original return under s.139 was filed after the date of a search under s.132, the AO has jurisdiction to make additions under s.153A even if no incriminating material was seized during the search. The tribunal found no legal bar in s.153A to such additions and, noting no submissions by the assessee on Grounds 1-3, dismissed those grounds as without merit. en-us Wed, 27 Nov 2019 00:00:00 +0530 Mon, 03 Nov 2025 12:57:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464521 ITAT, DELHI (AT) upheld that where an original return under s.139 was filed after the date of a search under s.132, the AO has jurisdiction to make additions under s.153A even if no incriminating material was seized during the search. The tribunal found no legal bar in s.153A to such additions and, noting no submissions by the assessee on Grounds 1-3, dismissed those grounds as without merit. Case-Laws Income Tax Wed, 27 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464521