No Section 153A Addition can be made in absence of Incriminating Materials found, Seized at the Time of Search: Delhi High Court [Read Order]

The Delhi High Court while dismissing as many as 10 petitions filed by the Income Tax Commissioner held that Section 153A addition cannot be made in absence of incriminating materials found, seized at the time of search. The appellant, Revenue stated that the ITAT has erred in confirming the orders of the Commissioner Income Tax […]
http://dlvr.it/S86ZG9