No incriminating material barred additions under Sections 68 and 2(22)(e); revenue appeal was not entertained.

Additions under Sections 68 and 2(22)(e) of the Income-tax Act were deleted because no incriminating material was found against the assessee. The Tribunal's relief was upheld on the basis that the appeal was covered by Kabul Chawla, and the Court found that no substantial question of law arose. As a result, the revenue appeal was not entertained on merits and the assessee's success before the Tribunal remained undisturbed.

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Issues: Whether the additions made under Section 68 and Section 2(22)(e) of the Income-tax Act, 1961 could be disturbed in the absence of incriminating material.

Analysis: The Tribunal had deleted the additions and allowed the assessee's cross-objections on the ground that no incriminating material was found against the assessee. The appeal was stated to be covered by the decision in Kabul Chawla, and the Court found that no substantial question of law arose.

Conclusion: The additions were not reopened, and the assessee succeeded.

Final Conclusion: The revenue appeal was not entertained on merits and the Tribunal's relief to the assessee remained undisturbed.

Ratio Decidendi: In the absence of incriminating material, additions cannot be sustained in appeal where no substantial question of law arises.

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