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Issues: Whether, in respect of completed assessments, additions could be sustained in the absence of incriminating material and whether any substantial question of law arose in the revenue's appeals.
Analysis: The assessments in question were completed assessments. It was not disputed that no incriminating material was found for the relevant assessment years. The issue was covered by the settled law in Kabul Chawla and stood affirmed in Abhisar Buildwell, under which completed assessments cannot be interfered with in the absence of incriminating material.
Conclusion: No substantial question of law arose for consideration and the revenue's appeals could not be entertained.
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