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![Assessment u/s 153A is not Valid in the Absence of Incriminating Materials found during Search and Pending Assessment: ITAT Delhi [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/01/Re-Assessment-Taxscan.jpg "Assessment u/s 153A is not Valid in the Absence of Incriminating Materials found during Search and Pending Assessment: ITAT Delhi [Read Order]")
Assessment u/s 153A is not Valid in the Absence of Incriminating Materials found during Search and Pending Assessment: ITAT Delhi [Read Order]
The ITAT, Delhi bench, in ACIT v. Super Developers P Ltd, quashed an assessment made under section 153A of the Income Tax Act on ground that no...