https://www.taxtmi.com/caselaws?id=346599 In section 153A proceedings involving unabated years, additions on completed issues cannot be sustained unless supported by incriminating material found during search. The assessee's assessments had already been completed under section 143(3) and were not pending on the search date, and the disputed apportionment of common expenses was not based on any search material. The tribunal therefore upheld deletion of the additions, and the Revenue's challenge failed. en-us Mon, 31 Jul 2017 00:00:00 +0530 Sat, 19 Aug 2017 08:20:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346599 In section 153A proceedings involving unabated years, additions on completed issues cannot be sustained unless supported by incriminating material found during search. The assessee's assessments had already been completed under section 143(3) and were not pending on the search date, and the disputed apportionment of common expenses was not based on any search material. The tribunal therefore upheld deletion of the additions, and the Revenue's challenge failed. Case-Laws Income Tax Mon, 31 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346599