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2019 (5) TMI 741 - AT - Income TaxAssessment u/s 153A - proof of incriminating material found during the search operation - HELD THAT:- The issue has already been decided in the matter of Asst. Commissioner of Income Tax-vs-The Jayesh Steel Pvt. Ltd. [2018 (11) TMI 1614 - ITAT AHMEDABAD] in favour of the assessee wherein it was decided that since the additions in question are not based on any incriminating material found during the search operation, as is the undisputed factual position in this case, the very foundation of the additions ceases to be sustainable in law - Decided against revenue
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