https://www.taxtmi.com/caselaws?id=187683 The Tribunal held that additions made by the Assessing Officer under Section 153A without incriminating material were unjustified for the assessment years 2008-09 and 2009-10. The Tribunal directed the AO to delete the additions as completed assessments could not be disturbed without new incriminating material. However, for the assessment year 2010-11, where the assessment was pending during the search, a reasonable addition for notional rent was allowed. The appeals for 2008-09 and 2009-10 were fully allowed, while the appeal for 2010-11 was partially allowed with revised additions based on estimated rental value. en-us Wed, 24 Aug 2016 00:00:00 +0530 Wed, 02 Nov 2016 17:43:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187683 The Tribunal held that additions made by the Assessing Officer under Section 153A without incriminating material were unjustified for the assessment years 2008-09 and 2009-10. The Tribunal directed the AO to delete the additions as completed assessments could not be disturbed without new incriminating material. However, for the assessment year 2010-11, where the assessment was pending during the search, a reasonable addition for notional rent was allowed. The appeals for 2008-09 and 2009-10 were fully allowed, while the appeal for 2010-11 was partially allowed with revised additions based on estimated rental value. Case-Laws Income Tax Wed, 24 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187683