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2013 (11) TMI 1589 - ITAT DELHI
Assessment u/s 153A - Held that:- The undisputed fact in this case is that there is no incriminating material belonging to the assessee which was found during the course of search in the premises of Rajdarbar group of companies. This fact is evident from the impugned assessment order itself. There is no indication of any material having been found in the course of search and there is no income which was sought to be added based on the search material.