https://www.taxtmi.com/caselaws?id=368313 The Tribunal upheld the Commissioner of Income Tax (Appeals)'s decision to delete the addition of Rs. 1 crore made under section 68 of the Income Tax Act, as no incriminating material was found during the search, and the assessment for the relevant year had not abated. The Tribunal dismissed the Revenue's appeal, concluding that the additions were not justified without incriminating material and when assessments were not abated. en-us Mon, 24 Sep 2018 00:00:00 +0530 Sat, 06 Oct 2018 07:10:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368313 The Tribunal upheld the Commissioner of Income Tax (Appeals)'s decision to delete the addition of Rs. 1 crore made under section 68 of the Income Tax Act, as no incriminating material was found during the search, and the assessment for the relevant year had not abated. The Tribunal dismissed the Revenue's appeal, concluding that the additions were not justified without incriminating material and when assessments were not abated. Case-Laws Income Tax Mon, 24 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368313