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2019 (7) TMI 1828 - AT - Income TaxAssessment u/s.153A - HELD THAT:- Following the principles laid down by the Hon’ble Supreme Court in the case MEETA GUTGUTIA [2018 (7) TMI 569 - SC ORDER] as no incriminating material has been found in the course of search in the case of the assessee for the assessment years under appeal, the addition as made by the AO is unsustainable. Consequently, the findings of the Ld.CIT(A) on this issue stands confirmed. Appeals filed by the Revenue are dismissed.
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