https://www.taxtmi.com/caselaws?id=247500 The Tribunal held that the Assessing Officer's additions lacked incriminating material, rendering them impermissible under Section 153C. The Tribunal affirmed the CIT(A)'s admission of additional evidence and rejected the Assessing Officer's income estimation. Consequently, the revenue's appeals were dismissed, and the assessee's cross-objections were allowed. The decision was pronounced on 30-4-2014. en-us Wed, 30 Apr 2014 00:00:00 +0530 Wed, 14 May 2014 08:29:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247500 The Tribunal held that the Assessing Officer's additions lacked incriminating material, rendering them impermissible under Section 153C. The Tribunal affirmed the CIT(A)'s admission of additional evidence and rejected the Assessing Officer's income estimation. Consequently, the revenue's appeals were dismissed, and the assessee's cross-objections were allowed. The decision was pronounced on 30-4-2014. Case-Laws Income Tax Wed, 30 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247500