https://www.taxtmi.com/caselaws?id=333950 The Tribunal allowed the assessee's appeal, deleting the addition of Rs. 1,00,000 for a gift received as there was no incriminating material found during the search. The Tribunal emphasized that completed assessments can only be interfered with based on such material. The addition was deemed beyond the scope of assessment under Section 153A, leading to the order's reversal and direction to remove the addition. en-us Fri, 07 Oct 2016 00:00:00 +0530 Fri, 28 Oct 2016 14:12:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333950 The Tribunal allowed the assessee's appeal, deleting the addition of Rs. 1,00,000 for a gift received as there was no incriminating material found during the search. The Tribunal emphasized that completed assessments can only be interfered with based on such material. The addition was deemed beyond the scope of assessment under Section 153A, leading to the order's reversal and direction to remove the addition. Case-Laws Income Tax Fri, 07 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333950