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2018 (5) TMI 2123 - AT - Income TaxAssessment u/s 153A - proof of any incriminating material found in search or not? - HELD THAT:- As assessee’s name nowhere appears, and seized materials are in case of Sh.Mahesh Mehta, M/s. Mahesh Wood Products Pvt. Ltd - as the statement recorded under section 133 (4) of Sh.Mahesh Mehta do not refer to any seized material relating to share application money received by assessee for the year under consideration. See KABUL CHAWLA [2015 (9) TMI 80 - DELHI HIGH COURT]. - Decided in favour of assessee.
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