2014 (11) TMI 1002 - ITAT DELHI

Assessment u/s 153A - Addition u/s 68 - Held that:- In absence of incriminating material found during the course of search no addition can be made u/s 153A of the Act where the original assessment was already framed on the date of search. Thus in absence of incriminating material found during the course of search no addition can be made in a case where original assessment was already framed on the date when search took place. - Decided in favour of assessee.