https://www.taxtmi.com/caselaws?id=368834 The Tribunal admitted the application under Rule 27, allowing the respondent to support the order even on a ground decided against it. Regarding the addition under Section 68, the Tribunal held that without incriminating material found during the search, no addition could be justified. Relying on precedent, the Tribunal dismissed the department's appeal, stating that completed assessment cannot be disturbed in the absence of incriminating material. The final judgment on 10th October 2018 dismissed the department's appeal. en-us Wed, 10 Oct 2018 00:00:00 +0530 Mon, 15 Oct 2018 14:15:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368834 The Tribunal admitted the application under Rule 27, allowing the respondent to support the order even on a ground decided against it. Regarding the addition under Section 68, the Tribunal held that without incriminating material found during the search, no addition could be justified. Relying on precedent, the Tribunal dismissed the department's appeal, stating that completed assessment cannot be disturbed in the absence of incriminating material. The final judgment on 10th October 2018 dismissed the department's appeal. Case-Laws Income Tax Wed, 10 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368834