Home › Income-Tax Act › PCIT v. Gahoi Dal & Oil Mills (2020) 117 taxmann.com 117 (MP)(HC) Editorial : SLP is granted to the revenue, PCIT v. Gahoi Dal & Oil Mills (2020) 272 Taxman 521 (SC)

PCIT v. Gahoi Dal & Oil Mills (2020) 117 taxmann.com 117 (MP)(HC) Editorial : SLP is granted to the revenue, PCIT v. Gahoi Dal & Oil Mills (2020) 272 Taxman 521 (SC)

S. 153A : Assessment-Search-No incriminating material was found-Addition is held to be not valid. [S. 132]

Dismissing the appeal of the revenue the Court held that,  since no incriminating documents during course of search were found, impugned addition made by Assessing Officer was not sustainable. (AY.  2005-2006 to 2011-2012)