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![Assessment u/s 153A is Invalid in the Absence of any ‘Incriminating Material’ found during Search: ITAT Kolkata [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/01/Re-Assessment-Taxscan.jpg "Assessment u/s 153A is Invalid in the Absence of any ‘Incriminating Material’ found during Search: ITAT Kolkata [Read Order]")
Assessment u/s 153A is Invalid in the Absence of any ‘Incriminating Material’ found during Search: ITAT Kolkata [Read Order]
In Sri Krishna Ghosh v. ACIT, the Income Tax Appellate Tribunal (ITAT), Kolkata bench held that assessment under section 153A of the Income Tax Act...
![Proceedings u/s 153A cannot be initiated in the Absence of Warrant Authorizing Search: ITAT Mumbai [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/10/ITAT-Ahmedabad.jpg "Proceedings u/s 153A cannot be initiated in the Absence of Warrant Authorizing Search: ITAT Mumbai [Read Order]")