https://www.taxtmi.com/caselaws?id=349012 The Tribunal concluded that as the assessments were not abated and no incriminating material was found during the search, the additions made by the Assessing Officer were not sustainable. The appeals were partly allowed, and the Tribunal did not delve into the merits of the additions/disallowances. The legal issue was decided in favor of the assessee, emphasizing that additions should be based on incriminating material found during the search. en-us Wed, 27 Sep 2017 00:00:00 +0530 Thu, 05 Oct 2017 09:44:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349012 The Tribunal concluded that as the assessments were not abated and no incriminating material was found during the search, the additions made by the Assessing Officer were not sustainable. The appeals were partly allowed, and the Tribunal did not delve into the merits of the additions/disallowances. The legal issue was decided in favor of the assessee, emphasizing that additions should be based on incriminating material found during the search. Case-Laws Income Tax Wed, 27 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349012