In absence of any incriminating documents seized during search- Additions not justified

PCIT Vs Great Galleon Ventures Ltd. (Madhya Pradesh High Court) The substantial question of law which has been raised by the appellant in this appeal is ‘whether in absence of any incriminating documents seized during the course of search, the Assessing Officer is justified in making the addition in non-abated assessment orders u/S 153-A r/W Sec 143(3) of the Act of 1961.’ Exactly identical substantial question of law came up for consideration before the Division Bench of this Court at Gwalior Bench in ITA No. 21/2019, ITA No. 31/2019 and ITA No. 32/2019(Principal Commissioner of Income T...