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2023 (4) TMI 292 - AT - Income TaxAssessment u/s 153A - incriminating material found or not? - HELD THAT:- The undisputed fact is that all the assessment years are completed assessments. It is not disputed that the impugned additions are de void of any incriminating material whatsoever found during the course of search. There is no mentioning of incriminating material found at the time of search on the basis of which the addition has been made. The ratio laid down by case of Kabul Chawla [2015 (9) TMI 80 - DELHI HIGH COURT] squarely apply on the facts of the case. Appeal of assessee allowed.
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