Tribunal held that the additions made by the AO were beyond the scope of S. 153C because no incriminating material or evidence had been found during the course of search so as to doubt the transaction. (AY. 2009-10, 2010-11)
Dingle Buildcon P. Ltd. v. ACIT (2018) 62 ITR 161 (Delhi)(Trib.)
S. 153A : Assessment – Search or requisition – No incriminating material found during the course of search to doubt the transaction – Additions cannot be made. [ S.132 ]