https://www.taxtmi.com/caselaws?id=244216 The Tribunal allowed the legal ground raised by the assessee, holding that the notice under section 153A was invalid as the additions were not based on any incriminating material. Consequently, the additions made under sections 68 and 14A were deleted. The other grounds on the merits of the additions were dismissed as academic. Both appeals of the assessee were partly allowed on January 10, 2014. en-us Fri, 10 Jan 2014 00:00:00 +0530 Mon, 08 Aug 2022 10:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244216 The Tribunal allowed the legal ground raised by the assessee, holding that the notice under section 153A was invalid as the additions were not based on any incriminating material. Consequently, the additions made under sections 68 and 14A were deleted. The other grounds on the merits of the additions were dismissed as academic. Both appeals of the assessee were partly allowed on January 10, 2014. Case-Laws Income Tax Fri, 10 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244216