Principal Commissioner Of Income Tax vs Meeta Gutgutia

Whether the Revenue was justified in invoking s. 153A of the Income-tax Act, 1961 for assessment years 2000-01 to 2003-04 in the absence of incriminating material found during the search qua each such earlier assessment year? --- Held No. Whether the Tribunal was correct in confirming the CIT(A)'s deletion of additions of Rs. 88 lakhs (undisclosed franchisee commission) and Rs. 13.79 lakhs (rent payment) for assessment year 2004-05? --- Held Yes.