It was held that since no incriminating material was recovered during the course of search and seizure action, the Ld. CIT(A) has wrongly sustained the addition made by the Ld. AO on account of house hold expenses. (AY. 2012-13, 2013-14, 2016-17 to 2018-19)
Harbhajan Kaur (Smt.) v. DCIT (2021) 90 ITR 71 / 212 TTJ 40 (UO) (Chd.) (Trib.)
S. 153C : Assessment-Income of any other person-Search-No incriminating evidence found-Addition cannot be sustained.[S. 132]