https://www.taxtmi.com/caselaws?id=373526 The Tribunal upheld the order of the Commissioner of Income Tax (Appeals) and dismissed the revenue's appeal. It was determined that the additions made by the Assessing Officer were not supported by any incriminating material found during the search, emphasizing the requirement for such material under Section 153A. The Tribunal highlighted the importance of providing the assessee with an opportunity to confront evidence and witnesses against them, referencing relevant case law. Statements and materials gathered post-search were also scrutinized, leading to the conclusion that the additions were not sustainable without incriminating material. en-us Wed, 09 Jan 2019 00:00:00 +0530 Tue, 15 Jan 2019 12:03:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373526 The Tribunal upheld the order of the Commissioner of Income Tax (Appeals) and dismissed the revenue's appeal. It was determined that the additions made by the Assessing Officer were not supported by any incriminating material found during the search, emphasizing the requirement for such material under Section 153A. The Tribunal highlighted the importance of providing the assessee with an opportunity to confront evidence and witnesses against them, referencing relevant case law. Statements and materials gathered post-search were also scrutinized, leading to the conclusion that the additions were not sustainable without incriminating material. Case-Laws Income Tax Wed, 09 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373526