Dismissing the appeal of the revenue the Tribunal held that; No incriminating material was found at the time of search- Assessment
is void in law. (AY. 2004-05)
ACIT v. Maruti Clean Coal & Power Ltd. (2018) 193 TTJ 1 (UO) (Raipur)(Trib.)
S. 153A : Assessment – Search- No incriminating material was found at the time of search- Assessment is void in law.