https://www.taxtmi.com/caselaws?id=371634 The Tribunal dismissed the revenue's appeals, upholding the First Appellate Authority's decision that additions made under section 153A/143(3) without incriminating material post-search were not valid for completed assessments. Emphasizing the necessity of incriminating material for additions in such cases, the Tribunal highlighted the importance of the assessee's right to cross-examine witnesses and relied on various judicial precedents to support its ruling. The revenue's appeals were rejected, affirming that assessments can only be revised based on incriminating material discovered during a search operation. en-us Fri, 30 Nov 2018 00:00:00 +0530 Fri, 07 Dec 2018 06:54:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371634 The Tribunal dismissed the revenue's appeals, upholding the First Appellate Authority's decision that additions made under section 153A/143(3) without incriminating material post-search were not valid for completed assessments. Emphasizing the necessity of incriminating material for additions in such cases, the Tribunal highlighted the importance of the assessee's right to cross-examine witnesses and relied on various judicial precedents to support its ruling. The revenue's appeals were rejected, affirming that assessments can only be revised based on incriminating material discovered during a search operation. Case-Laws Income Tax Fri, 30 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371634