https://www.taxtmi.com/caselaws?id=372057 The Tribunal upheld the Commissioner of Income Tax (Appeals)'s decision to delete additions made by the Assessing Officer under Section 68 of the Income Tax Act, emphasizing that additions in search assessments must be based on incriminating material found during the search. The Tribunal dismissed the Revenue's appeals for the assessment years 2009-10, 2010-11, and 2011-12, highlighting that the AO cannot make additions in completed assessments without such incriminating material. en-us Fri, 14 Dec 2018 00:00:00 +0530 Mon, 17 Dec 2018 06:39:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372057 The Tribunal upheld the Commissioner of Income Tax (Appeals)'s decision to delete additions made by the Assessing Officer under Section 68 of the Income Tax Act, emphasizing that additions in search assessments must be based on incriminating material found during the search. The Tribunal dismissed the Revenue's appeals for the assessment years 2009-10, 2010-11, and 2011-12, highlighting that the AO cannot make additions in completed assessments without such incriminating material. Case-Laws Income Tax Fri, 14 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372057