https://www.taxtmi.com/caselaws?id=273288 The Tribunal allowed the appeals filed by the assessee, ruling that additions cannot be made in non-abated assessments without incriminating material. The decision was based on the absence of such material, following established legal principles. Disallowances made without incriminating material were deleted, aligning with previous case law and emphasizing the necessity of seized material for adjustments to income. en-us Fri, 21 Oct 2016 00:00:00 +0530 Fri, 15 Jun 2018 07:20:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273288 The Tribunal allowed the appeals filed by the assessee, ruling that additions cannot be made in non-abated assessments without incriminating material. The decision was based on the absence of such material, following established legal principles. Disallowances made without incriminating material were deleted, aligning with previous case law and emphasizing the necessity of seized material for adjustments to income. Case-Laws Income Tax Fri, 21 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273288