https://www.taxtmi.com/caselaws?id=469478 Additions under Section 153A could not be sustained where no incriminating material was found during search for the relevant completed assessment years; post-search inferences and unrelated statements were insufficient, so the appellate deletion was affirmed. For Assessment Year 2011-12, initiation under Section 153A was held beyond the permissible six-year reach and unsupported by any material justifying disturbance of the completed assessment, so the proceedings were quashed. The Tribunal also allowed the assessee to raise the jurisdictional objection under Rule 27 of the Income-tax (Appellate Tribunal) Rules, 1962. en-us Fri, 07 Mar 2025 00:00:00 +0530 Thu, 18 Jun 2026 14:11:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469478 Additions under Section 153A could not be sustained where no incriminating material was found during search for the relevant completed assessment years; post-search inferences and unrelated statements were insufficient, so the appellate deletion was affirmed. For Assessment Year 2011-12, initiation under Section 153A was held beyond the permissible six-year reach and unsupported by any material justifying disturbance of the completed assessment, so the proceedings were quashed. The Tribunal also allowed the assessee to raise the jurisdictional objection under Rule 27 of the Income-tax (Appellate Tribunal) Rules, 1962. Case-Laws Income Tax Fri, 07 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469478