https://www.taxtmi.com/caselaws?id=339495 The High Court dismissed the Revenue's appeals against the ITAT's decision to allow the assessee's appeals for multiple assessment years, citing the correct application of legal principles from previous judgments like Kabul Chawla and RRJ Securities Limited. The Court upheld the ITAT's ruling that additions made without a connection to seized materials were unsustainable. The Court emphasized the necessity of linking additions to seized materials and left the question of assessments completed beyond the time limit open for further examination in a specific case. en-us Mon, 06 Feb 2017 00:00:00 +0530 Sat, 18 Nov 2017 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339495 The High Court dismissed the Revenue's appeals against the ITAT's decision to allow the assessee's appeals for multiple assessment years, citing the correct application of legal principles from previous judgments like Kabul Chawla and RRJ Securities Limited. The Court upheld the ITAT's ruling that additions made without a connection to seized materials were unsustainable. The Court emphasized the necessity of linking additions to seized materials and left the question of assessments completed beyond the time limit open for further examination in a specific case. Case-Laws Income Tax Mon, 06 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339495