https://www.taxtmi.com/caselaws?id=181024 The appeal was allowed in favor of the assessee as the Tribunal found that the additions made under Sec.143(3) r.w.s. 153C of the Act without incriminating seized material were not sustainable. The Tribunal agreed with the appellant that the additions lacked support from any incriminating material and dismissed the regular grounds filed by the assessee as academic. The appeal was allowed based on the lack of incriminating material to support the additions made during the assessment, and the additional ground raised by the assessee was deemed valid. en-us Wed, 28 May 2014 00:00:00 +0530 Wed, 06 Apr 2016 09:01:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181024 The appeal was allowed in favor of the assessee as the Tribunal found that the additions made under Sec.143(3) r.w.s. 153C of the Act without incriminating seized material were not sustainable. The Tribunal agreed with the appellant that the additions lacked support from any incriminating material and dismissed the regular grounds filed by the assessee as academic. The appeal was allowed based on the lack of incriminating material to support the additions made during the assessment, and the additional ground raised by the assessee was deemed valid. Case-Laws Income Tax Wed, 28 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181024