https://www.taxtmi.com/caselaws?id=356344 The Tribunal upheld the CIT(A)'s decision, ruling that the AO's addition of Rs. 2,50,00,000/- for undisclosed income was unjustified as no incriminating material was found during the search. Citing the precedent set by the Delhi High Court, the Tribunal emphasized that completed assessments cannot be altered without incriminating material. The department's appeals were dismissed, reinforcing the principle that additions under section 153A require incriminating material from the search. en-us Tue, 27 Feb 2018 00:00:00 +0530 Thu, 01 Mar 2018 07:41:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356344 The Tribunal upheld the CIT(A)'s decision, ruling that the AO's addition of Rs. 2,50,00,000/- for undisclosed income was unjustified as no incriminating material was found during the search. Citing the precedent set by the Delhi High Court, the Tribunal emphasized that completed assessments cannot be altered without incriminating material. The department's appeals were dismissed, reinforcing the principle that additions under section 153A require incriminating material from the search. Case-Laws Income Tax Tue, 27 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356344