No addition u/s. 153A for unabated year be made without incriminating material

Raj Shyama Construction Pvt. Ltd Vs DCIT (ITAT Delhi) ITAT Delhi held that no addition can be made u/s 153A of the Income Tax Act without there being any incriminating material relating to unabated assessment year. Therefore, additions made in the assessment order is deleted and appeal is partly allowed. Facts- The assessee company is a private limited company engaged in the business of contractual work of road construction. A search was conducted on the assessee group on 11.08.2016 and an assessment u/s. 153A was framed for AY 2013-14 on 28.12.2018 in the case of the assessee. In this assess...