https://www.taxtmi.com/caselaws?id=279700 The tribunal quashed the assessments for the years 2000-01 to 2006-07 due to inadequate opportunity provided to the appellant. Assessments were cancelled for 2000-01 to 2004-05 as they were made without proper responses. Additions based on non-incriminating material were deleted for 2000-01 to 2004-05. Specific additions for different assessment years were deleted except for 2006-07, where an addition was sustained due to undisclosed income. The tribunal stressed the need for incriminating material for additions under Section 153A and the importance of providing a fair opportunity to the appellant. en-us Wed, 04 Jul 2018 00:00:00 +0530 Tue, 02 Apr 2019 07:16:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279700 The tribunal quashed the assessments for the years 2000-01 to 2006-07 due to inadequate opportunity provided to the appellant. Assessments were cancelled for 2000-01 to 2004-05 as they were made without proper responses. Additions based on non-incriminating material were deleted for 2000-01 to 2004-05. Specific additions for different assessment years were deleted except for 2006-07, where an addition was sustained due to undisclosed income. The tribunal stressed the need for incriminating material for additions under Section 153A and the importance of providing a fair opportunity to the appellant. Case-Laws Income Tax Wed, 04 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279700