Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
153D as envisaged under the Income Tax Act, 1961. 4. That in any case and without prejudice to the above grounds, additions made in the impugned order are beyond jurisdiction and illegal also for the reason that these could not have been made since no incriminating material has been found as a result of search warranting impugned addition. 5. That