Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2014 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (7) TMI 1133 - AT - Income TaxValidity of assessment u/s 153A - Addition u/s 68 - CIT(A) deleted the addition - Held that:- We uphold the contention of the assessee that no addition can be made for this assessment year u/s 153A has no incriminating material was found during the course of search and as no assessment is pending as on date of search. - Decided in favour of assessee.
|