https://www.taxtmi.com/caselaws?id=178374 The Tribunal allowed the assessee's appeals, finding the additions made by the AO under section 153A to be legally invalid as they were based on disclosed information and not incriminating material found during the search. The Tribunal referenced a Special Bench decision and held that additions under section 153A must be supported by incriminating material. Consequently, the Tribunal set aside the CIT(A)'s order and deleted the additions, ruling in favor of the assessee. The High Court's judgment did not reverse this decision. The appeals were allowed on legal grounds, and the additions under section 153A were deemed legally invalid and deleted. en-us Fri, 18 Jan 2013 00:00:00 +0530 Thu, 08 Jun 2017 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178374 The Tribunal allowed the assessee's appeals, finding the additions made by the AO under section 153A to be legally invalid as they were based on disclosed information and not incriminating material found during the search. The Tribunal referenced a Special Bench decision and held that additions under section 153A must be supported by incriminating material. Consequently, the Tribunal set aside the CIT(A)'s order and deleted the additions, ruling in favor of the assessee. The High Court's judgment did not reverse this decision. The appeals were allowed on legal grounds, and the additions under section 153A were deemed legally invalid and deleted. Case-Laws Income Tax Fri, 18 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178374