Dy. CIT v. Mahavir Ashok Enterprises (P) Ltd (2023) 223 TTJ 947 (Raipur)(Trib)

S. 153A: Assessment-Search-No incriminating material is found-Addition is not justified. [S. 132]

Held that no incriminating material is found, addition is not justified. (AY. 2006-07 to 2012-13)