https://www.taxtmi.com/caselaws?id=373709 The tribunal upheld the CIT(A)'s order, ruling in favor of the assessee and dismissing the revenue's appeal. The additions made by the Assessing Officer under Section 153A/143(3) were deleted as they lacked incriminating material found during the search, aligning with legal precedents requiring such material for additions in assessments under these sections. The tribunal emphasized the importance of providing opportunities for cross-examination and confrontation of evidence, ultimately leading to the dismissal of the revenue's appeal. en-us Wed, 12 Dec 2018 00:00:00 +0530 Fri, 18 Jan 2019 08:12:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373709 The tribunal upheld the CIT(A)'s order, ruling in favor of the assessee and dismissing the revenue's appeal. The additions made by the Assessing Officer under Section 153A/143(3) were deleted as they lacked incriminating material found during the search, aligning with legal precedents requiring such material for additions in assessments under these sections. The tribunal emphasized the importance of providing opportunities for cross-examination and confrontation of evidence, ultimately leading to the dismissal of the revenue's appeal. Case-Laws Income Tax Wed, 12 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373709