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2016 (8) TMI 1131

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..... ection 153A. Assessing Officer had no jurisdiction under Section 153A of the Income Tax Act to reopen the concluded cases when the search and seizure did not disclose any incriminating material. - G.A. No. 1929 of 2016, I.T.A.T. No. 264 of 2016 - - - Dated:- 24-8-2016 - Girish Chandra Gupta, ACJ And Arindam Sinha, JJ. For the Appellant : Mrs. Smita Das De, Adv. For the Respondent .....

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..... me up in appeal. Mr. Bagaria, learned Advocate appearing for the assessee, submitted that more or less an identical view was taken by this Bench in ITA 661/2008 [CIT vs. Veerprabhu Marketing Ltd.] wherein the following views were expressed We are in agreement with the views expressed by the Karnataka High Court that incriminating material is a prerequisite before power could have been ex .....

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