No incriminating material were discovered during the process of search , further original assessment were completed, no addition can be made. (AY .2007-2008, 2010 – 2011)
Garuda Imaging & Diagnostics (P) Ltd. v. ACIT (2018) 191 TTJ 765 (Delhi)(Trib.) ACIT v. Sindhu Holding Ltd v. ACIT (2018) 191 TTJ 765 (Delhi)(Trib.)
S. 153A : Assessment – Search -No incriminating materials found during the search and original assessment having been completed ,addition cannot be made . [ S. 132 ]