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2010 (7) TMI 1046 - AT - Income TaxExtract: .......In the absence of any materials, there cannot be any addition at all. Therefore, we are unable to uphold the orders of the lower authorities for the asst. yr. 2004-05 in the case of Vijay Anand Fabrics (P) Ltd. Accordingly, we set aside the same. 22. In the result, ITA Nos. 585 to 597/Hyd/2008 are partly allowed and ITA No. 618/Hyd/2008 is allowed.
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