https://www.taxtmi.com/caselaws?id=377962 The Tribunal upheld the Commissioner of Income Tax (Appeals)'s decision to delete the additions made by the Assessing Officer. It found that the additions were unjustified as no incriminating material was discovered during the search, and the assessee was not given the chance to confront the evidence used against them. The Tribunal dismissed the revenue's appeal, emphasizing that without incriminating material, no additions could be made under Section 153A/143(3) for finalized assessments. en-us Wed, 06 Feb 2019 00:00:00 +0530 Fri, 05 Apr 2019 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377962 The Tribunal upheld the Commissioner of Income Tax (Appeals)'s decision to delete the additions made by the Assessing Officer. It found that the additions were unjustified as no incriminating material was discovered during the search, and the assessee was not given the chance to confront the evidence used against them. The Tribunal dismissed the revenue's appeal, emphasizing that without incriminating material, no additions could be made under Section 153A/143(3) for finalized assessments. Case-Laws Income Tax Wed, 06 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377962