https://www.taxtmi.com/caselaws?id=352296 The Tribunal allowed the assessee's cross-objection, deleting the entire addition made by the Assessing Officer as it lacked incriminating material, emphasizing the necessity of such evidence for additions in reassessments under section 153A. Consequently, the revenue's appeal was dismissed as infructuous and purely academic. The Tribunal's decision aligned with the legal precedent established by the Delhi High Court in Kabul Chawala and similar judgments, underscoring the importance of adhering to the requirement of incriminating material for additions in reassessments under section 153A. en-us Mon, 10 Jul 2017 00:00:00 +0530 Tue, 12 Dec 2017 09:34:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352296 The Tribunal allowed the assessee's cross-objection, deleting the entire addition made by the Assessing Officer as it lacked incriminating material, emphasizing the necessity of such evidence for additions in reassessments under section 153A. Consequently, the revenue's appeal was dismissed as infructuous and purely academic. The Tribunal's decision aligned with the legal precedent established by the Delhi High Court in Kabul Chawala and similar judgments, underscoring the importance of adhering to the requirement of incriminating material for additions in reassessments under section 153A. Case-Laws Income Tax Mon, 10 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352296