2018 (2) TMI 2069

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....br>Dated:- 5-2-2018<br>ITA 125/2018, ITA 126/2018 and CM APPL. 4345/2018 - -<br>Income Tax<br>HON&#39;BLE MR. JUSTICE S. RAVINDRA BHAT AND HON&#39;BLE MR. JUSTICE A. K. CHAWLA For the Appellant : M....

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....Tax Act, 1961, could not be sustained because the additions were not based upon any incriminating material seized or discovered during the search. In so concluding, the ITAT followed the ruling of thi....