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2021 (2) TMI 1294 - AT - Income TaxAssessment u/s 153A - assessment in respect of seized documents - Proof of incriminatory material was found during the search - HELD THAT:- In view of the admitted position of fact in this case that no incriminatory material was found during the search operations pertaining to this particular assessment year, AO could not have proceeded to frame assessment under section 153A of the Act and on this score we uphold the findings of the Ld. CIT(A) and decline to interfere with the same. - Decided against revenue.
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