https://www.taxtmi.com/caselaws?id=349837 The Tribunal dismissed the revenue's appeals for all three assessment years, upholding the CIT(A)'s decision to delete additions made by the AO. The Tribunal emphasized the necessity of incriminating material for valid proceedings under section 153A and stressed the importance of proper verification of information before making additions. The appeals by the revenue were dismissed, and the cross-objections by the assessee were also dismissed based on the same reasoning, with consistent conclusions across all years. en-us Mon, 16 Oct 2017 00:00:00 +0530 Thu, 26 Oct 2017 08:37:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349837 The Tribunal dismissed the revenue's appeals for all three assessment years, upholding the CIT(A)'s decision to delete additions made by the AO. The Tribunal emphasized the necessity of incriminating material for valid proceedings under section 153A and stressed the importance of proper verification of information before making additions. The appeals by the revenue were dismissed, and the cross-objections by the assessee were also dismissed based on the same reasoning, with consistent conclusions across all years. Case-Laws Income Tax Mon, 16 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349837