https://www.taxtmi.com/caselaws?id=348210 The Tribunal upheld the CIT(A)'s findings that no incriminating material was found during the search, leading to the dismissal of the Revenue's appeals. The Tribunal emphasized that additions in completed assessments under Sections 153A/153C require incriminating material, citing relevant case law. The issue of jurisdiction under Section 153C was deemed academic due to the primary issue's resolution. Both appeals by the Revenue were dismissed on 15th Sept., 2017. en-us Fri, 15 Sep 2017 00:00:00 +0530 Mon, 18 Sep 2017 06:14:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348210 The Tribunal upheld the CIT(A)'s findings that no incriminating material was found during the search, leading to the dismissal of the Revenue's appeals. The Tribunal emphasized that additions in completed assessments under Sections 153A/153C require incriminating material, citing relevant case law. The issue of jurisdiction under Section 153C was deemed academic due to the primary issue's resolution. Both appeals by the Revenue were dismissed on 15th Sept., 2017. Case-Laws Income Tax Fri, 15 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348210