https://www.taxtmi.com/caselaws?id=242327 The appeal challenged the validity of an assessment order under sections 143(3) and 153A of the Income Tax Act for the assessment year 2003-04. The court ruled in favor of the assessee, stating that the addition of Rs. 5,90,538 could not be sustained under section 153A due to the absence of new incriminating material. The judgment emphasized the importance of incriminating evidence to support additions under section 153A and highlighted the limitations on revisiting issues already addressed in the original assessment without fresh evidence. en-us Wed, 11 Dec 2013 00:00:00 +0530 Mon, 13 Jan 2014 10:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242327 The appeal challenged the validity of an assessment order under sections 143(3) and 153A of the Income Tax Act for the assessment year 2003-04. The court ruled in favor of the assessee, stating that the addition of Rs. 5,90,538 could not be sustained under section 153A due to the absence of new incriminating material. The judgment emphasized the importance of incriminating evidence to support additions under section 153A and highlighted the limitations on revisiting issues already addressed in the original assessment without fresh evidence. Case-Laws Income Tax Wed, 11 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242327