Sec. 68 addition were unjustified as there was no incriminating material found during search

INCOME TAX : Where pursuant to search conducted upon group to which assessee company belonged, a notice under section 153C was issued against assessee, since Tribunal had recorded a finding of fact that there was no reference to any incriminating material related to assessee found during search, impugned notice under section 153C against assessee was unjustified

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