https://www.taxtmi.com/caselaws?id=191177 The Tribunal set aside the order of the CIT(A) upholding the AO's additions, ruling that the additions were without jurisdiction under Section 153C of the Act. The Tribunal held that the AO could only make additions based on seized materials for assessments that had attained finality on the date of the search. Consequently, the appeals of the revenue were dismissed as infructuous. en-us Wed, 21 Dec 2016 00:00:00 +0530 Wed, 22 Mar 2017 23:17:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191177 The Tribunal set aside the order of the CIT(A) upholding the AO's additions, ruling that the additions were without jurisdiction under Section 153C of the Act. The Tribunal held that the AO could only make additions based on seized materials for assessments that had attained finality on the date of the search. Consequently, the appeals of the revenue were dismissed as infructuous. Case-Laws Income Tax Wed, 21 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191177