https://www.taxtmi.com/caselaws?id=381273 The Tribunal upheld the CIT(A)'s decision to delete additions in the absence of incriminating material for the assessment years in question. Citing the necessity of incriminating material for additions in Section 153A proceedings, the Tribunal dismissed Revenue's appeals, relying on legal principles and previous decisions. The order was pronounced on 3rd June 2019. en-us Mon, 03 Jun 2019 00:00:00 +0530 Thu, 06 Jun 2019 15:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381273 The Tribunal upheld the CIT(A)'s decision to delete additions in the absence of incriminating material for the assessment years in question. Citing the necessity of incriminating material for additions in Section 153A proceedings, the Tribunal dismissed Revenue's appeals, relying on legal principles and previous decisions. The order was pronounced on 3rd June 2019. Case-Laws Income Tax Mon, 03 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381273