Poonam Promoters and Developers (P.) Ltd. v. ACIT (2024) 205 ITD 534 (Delhi) (Trib.)

S. 153A: Assessment-Search-No incriminating material was found during search-Addition is deleted.[S. 132]

Held that where no incriminating material was found during search, addition made by Assessing Officer on account of undisclosed income is directed to be deleted. (AY. 2005-06)

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