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2018 (12) TMI 1890 - AT - Income TaxAddition u/s 153A - Conflicting views - HELD THAT:- Admittedly, there was no material found during the course of search operation. When there are two conflicting views, this Tribunal is of the considered opinion that the view in favour of assessee has to be followed. Therefore, in the absence of material found in the course of search operation, there cannot be any addition under Section 153A. Therefore, this Tribunal do not find any reason to interfere with the order of the lower authority and accordingly the same is confirmed. The cross-objections filed by the assessee become infructuous, therefore, stand dismissed.
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