https://www.taxtmi.com/caselaws?id=255459 The Tribunal allowed the appeals filed by the assessee for all three assessment years, directing the deletion of additions made under Section 153A and for undisclosed investments in flats. The Tribunal emphasized the importance of incriminating material for revisiting concluded assessments and the need for corroborating evidence when relying on sworn statements. en-us Wed, 14 Jan 2015 00:00:00 +0530 Sat, 17 Jan 2015 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255459 The Tribunal allowed the appeals filed by the assessee for all three assessment years, directing the deletion of additions made under Section 153A and for undisclosed investments in flats. The Tribunal emphasized the importance of incriminating material for revisiting concluded assessments and the need for corroborating evidence when relying on sworn statements. Case-Laws Income Tax Wed, 14 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255459