No addition u/s 153A if incriminating material not found in search : ITAT
No addition u/s 153A if incriminating material not found in search : ITAT IN THE ITAT KOLKATA BENCH Assistant Commissioner of Income Tax v. Majestic Commercial (P.) Ltd. A.T. VARKEY, JUDICIAL MEMBER AND DR. A.L. SAINI , ACCOUNTANT MEMBER C.O. NO. 135/KOL/2018 IT(SS).A NO. 83/KOL/2018 [ASSESSMENT YEAR 2011-12] MARCH 20, 2020 Vijay Shankar for the Appellant. D.S. Damle for the… Read More »