https://www.taxtmi.com/caselaws?id=277552 The Tribunal dismissed the Revenue's appeal challenging the deletion of additions under sections 68 and commission addition, and the admission of additional evidence. The core issue was the lack of jurisdiction under section 153A due to the absence of incriminating material during the search. Relying on precedent, the Tribunal held that without such material, the AO lacked jurisdiction to make additions. Consequently, the assessment order and additions were deemed without jurisdiction. The appeal was dismissed for statistical purposes based on the jurisdictional issue, following the decision in CIT vs. Kabul Chawla. en-us Fri, 21 Apr 2017 00:00:00 +0530 Sun, 09 Dec 2018 09:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277552 The Tribunal dismissed the Revenue's appeal challenging the deletion of additions under sections 68 and commission addition, and the admission of additional evidence. The core issue was the lack of jurisdiction under section 153A due to the absence of incriminating material during the search. Relying on precedent, the Tribunal held that without such material, the AO lacked jurisdiction to make additions. Consequently, the assessment order and additions were deemed without jurisdiction. The appeal was dismissed for statistical purposes based on the jurisdictional issue, following the decision in CIT vs. Kabul Chawla. Case-Laws Income Tax Fri, 21 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277552