No addition U/s 153A could be made in absence of incriminating materials with respect to disallowance

Mrs. Mona Agarwal & Anr. Vs ACIT (ITAT Delhi) Conclusion: Where there were no incriminating materials found with respect to the disallowance of expenditure made by AO, addition could not be made under section 153A by reopening the assessment on the matter, which was examined earlier during original assessment. Held: During search operation, AO made addition by reopening the assessment under section 153A. It was held without any incriminating material during the course of search operation, addition could not be made by reopening the assessment on the matter, which was examined earlier durin...