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2014 (7) TMI 1385 - AT - Income TaxValidity of proceeding u/s 153C - AO completed the assessment by disallowing the agricultural income declared by the assessee in the original return of income filed by him treating it as unexplained credit - HELD THAT:- As assessment made by the AO is not with reference to any incriminating material found as a result of search. Therefore, respectfully following the M/s. Avinash Estates & Resorts Ltd [2014 (10) TMI 668 - ITAT VISAKHAPATNAM] decision of the coordinate bench, we quash the assessment order passed for all these assessment years. Decided in favour of assessee.
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