https://www.taxtmi.com/caselaws?id=362126 The Tribunal allowed the appeal, ruling that the addition of Rs. 25,20,884 as income from undisclosed sources was unwarranted. The Tribunal found that the Assessing Officer lacked jurisdiction under section 153A and that the addition was made without sufficient evidence, solely relying on a third-party confession without direct linkage to the assessee. The decision was supported by previous judgments, leading to the deletion of the addition. The order was pronounced on March 1, 2018, confirming the appeal's success. en-us Thu, 01 Mar 2018 00:00:00 +0530 Tue, 19 Jun 2018 22:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362126 The Tribunal allowed the appeal, ruling that the addition of Rs. 25,20,884 as income from undisclosed sources was unwarranted. The Tribunal found that the Assessing Officer lacked jurisdiction under section 153A and that the addition was made without sufficient evidence, solely relying on a third-party confession without direct linkage to the assessee. The decision was supported by previous judgments, leading to the deletion of the addition. The order was pronounced on March 1, 2018, confirming the appeal's success. Case-Laws Income Tax Thu, 01 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362126