Sec. 132 & 153A of the Income-tax Act, 1961 - Search & seizure - Revenue challenged the findings of the ITAT. The ITAT reversed the addition made by the AO in the course of the scrutiny of the assessment primarily on the ground that no fresh relating material was discovered during the search and seizure proceedings under section 132 of the Act to justify the addition under section 154A. A similar set of appeals on identical question were dismissed on 12.03.2018. Thus, present appeals of the revenue dismissed. In Supreme Court, Leave granted. - PR. CIT V/s DEVI DASS GARG - [2020] 270 TAXMAN 017 (SC)