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2018 (5) TMI 1818 - AT - Income Tax
Assessment u/s 153A - addition made in the absence of any incriminating material found during the course of search - Held that:- In the present case, since no incriminating material was found, therefore, the addition made by the AO u/s 153A of the Act was not justified. See COMMISSIONER OF INCOME TAX (CENTRAL) -III VERSUS KABUL CHAWLA [2015 (9) TMI 80 - DELHI HIGH COURT] as held since no incriminating material was unearthed during the search, no additions could have been made to the income already assessed. - Decided in favour of the Assessee