When no incriminating material is found during the course of the search no addition can be made against the assessee and the addition if any made by the Assessing Officer is without jurisdiction. (AY. 2011-2012, 2014-2015, 2015-2016)
Dy. CIT v. Pacific Industries Ltd. (2019) 72 ITR 634 (Jodh.)(Trib.) Dy. CIT v. Pacific Leasing And Research Ltd. (2019) 72 ITR 634 (Jodh.)(Trib.)
S. 153A : Assessment–Search-No incriminating material was found-Addition cannot be made. [S. 68, 132]