https://www.taxtmi.com/caselaws?id=363862 The Tribunal allowed the appeal of the assessee concerning assessment under section 153A(1)(b) without incriminating evidence. The disallowance of expenses without opportunity to be heard was overturned, emphasizing the necessity of incriminating evidence to disturb a concluded assessment. The non-admission of additional evidence under rule 46A was upheld due to the lack of incriminating material. The decision was supported by various court judgments favoring the assessee in cases of ambiguity in taxing provisions. en-us Mon, 16 Jul 2018 00:00:00 +0530 Thu, 19 Jul 2018 12:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363862 The Tribunal allowed the appeal of the assessee concerning assessment under section 153A(1)(b) without incriminating evidence. The disallowance of expenses without opportunity to be heard was overturned, emphasizing the necessity of incriminating evidence to disturb a concluded assessment. The non-admission of additional evidence under rule 46A was upheld due to the lack of incriminating material. The decision was supported by various court judgments favoring the assessee in cases of ambiguity in taxing provisions. Case-Laws Income Tax Mon, 16 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363862