Addition Deemed Without Jurisdiction: No Incriminating Material Found in Search u/ss 132, 153A, and 68.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Assessment u/s 153A and u/s 68 - assessment for the assessment year 2011-12 was already completed when search action u/s 132 was carried out - no incriminating material found during the search in respect of the addition made by the AO - the addition is without jurisdiction....