https://www.taxtmi.com/caselaws?id=263520 The tribunal allowed the appeal, ruling that additions could only be made based on incriminating material found during search operations under section 153A. As no such material was found in this case, the addition made without it was deleted. The tribunal emphasized that assessments should rely on originally determined income if no incriminating material is present. The appellant's challenge against the addition was upheld, rendering other issues moot. The decision was based on a jurisdictional High Court's judgment and lack of cross-examination opportunity, but these were considered academic due to the deletion of the addition. en-us Fri, 21 Aug 2015 00:00:00 +0530 Fri, 04 Sep 2015 07:50:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263520 The tribunal allowed the appeal, ruling that additions could only be made based on incriminating material found during search operations under section 153A. As no such material was found in this case, the addition made without it was deleted. The tribunal emphasized that assessments should rely on originally determined income if no incriminating material is present. The appellant's challenge against the addition was upheld, rendering other issues moot. The decision was based on a jurisdictional High Court's judgment and lack of cross-examination opportunity, but these were considered academic due to the deletion of the addition. Case-Laws Income Tax Fri, 21 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263520