HC set-aside addition made by AO without having any incriminating material or document found during search

INCOME TAX : Where revenue could not adduce any cogent material or evidence to prove that addition made in case of assessee in assessment completed under section 144 read with section 153C was on basis of any incriminating material or document found during course of search, impugned addition was unjustified

from www.taxmann.com Latest Case Laws https://ift.tt/2PThwah