https://www.taxtmi.com/caselaws?id=278238 The Tribunal allowed the appeals of the assessee, holding that the additions made under Section 153A were not justified due to the absence of incriminating material found during the search. The enhancement of income by the CIT(A) was deleted as it was beyond jurisdiction. The Tribunal stressed the importance of providing an opportunity for cross-examination and adhering to the principles of natural justice. en-us Wed, 31 Oct 2018 00:00:00 +0530 Sat, 19 Jan 2019 07:41:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278238 The Tribunal allowed the appeals of the assessee, holding that the additions made under Section 153A were not justified due to the absence of incriminating material found during the search. The enhancement of income by the CIT(A) was deleted as it was beyond jurisdiction. The Tribunal stressed the importance of providing an opportunity for cross-examination and adhering to the principles of natural justice. Case-Laws Income Tax Wed, 31 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278238