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2016 (7) TMI 817 - AT - Income TaxAassessments made u/s. 153A - addition to income - Held that:- In the light of the documents found at the time of search which may be considered as incriminating for making the impugned assessments. Surprisingly, there is not even a whisper of any incriminating material found at the time of search which could be considered as the basis for framing assessments u/s. 153A of the Act. As, there is no alleged incriminating material which could have prompted the A.O. to disturb the concluded assessment. Therefore, we do not find any legality in the assessments so made by the A.O. We have no hesitation to set aside the findings of the ld. CIT(A) and direct the A.O. to delete the impugned additions from the hands of the aforementioned assessees made u/s. 153A of the Act in the respective assessment years mentioned hereinabove - Decided in favour of assessee.
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