https://www.taxtmi.com/caselaws?id=365197 The Tribunal allowed the assessee's Cross-objections and dismissed the Department's appeals for Assessment Years 2006-07 to 2007-08 and 2010-11. The Tribunal held that additions made without incriminating material under section 153C are not legally sustainable, following the precedent set by 'CIT vs. Kabul Chawla'. As no incriminating material was found during the search, the additions were deemed invalid. Therefore, the Tribunal deleted the additions in all years, ruling in favor of the assessee and against the Department. en-us Wed, 08 Aug 2018 00:00:00 +0530 Sun, 12 Aug 2018 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365197 The Tribunal allowed the assessee's Cross-objections and dismissed the Department's appeals for Assessment Years 2006-07 to 2007-08 and 2010-11. The Tribunal held that additions made without incriminating material under section 153C are not legally sustainable, following the precedent set by 'CIT vs. Kabul Chawla'. As no incriminating material was found during the search, the additions were deemed invalid. Therefore, the Tribunal deleted the additions in all years, ruling in favor of the assessee and against the Department. Case-Laws Income Tax Wed, 08 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365197