AdvertisementPCIT Vs Shri Mehndipur Balaji (Allahabad High Court) The Allahabad High Court considered two sets of appeals filed by the Income Tax Department arising from common orders of the Income Tax Appellate Tribunal (ITAT), Lucknow, involving assessments framed under Section 153A of the Income-tax Act, 1961 following search operations conducted under Section 132. The substantial questions of law framed by the Court were whether assessment or reassessment under Section 153A can be made only on the basis of incriminating material found during search and whether such assessment can be framed where no inc...