https://www.taxtmi.com/caselaws?id=383354 The High Court upheld the Tribunal's decision that the Assessing Officer's additions in non-abated assessment orders under Section 153A read with Section 143(3) of the Income Tax Act were unjustified due to the lack of incriminating documents seized during the search. The Court found the additions to be based on imagination, presumption, and suspicion, without proper findings or corroborative material. As a result, the appeals were dismissed, with no substantial question of law arising from the order, and the appellant's assertions were not accepted. en-us Fri, 12 Jul 2019 00:00:00 +0530 Mon, 22 Jul 2019 08:19:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383354 The High Court upheld the Tribunal's decision that the Assessing Officer's additions in non-abated assessment orders under Section 153A read with Section 143(3) of the Income Tax Act were unjustified due to the lack of incriminating documents seized during the search. The Court found the additions to be based on imagination, presumption, and suspicion, without proper findings or corroborative material. As a result, the appeals were dismissed, with no substantial question of law arising from the order, and the appellant's assertions were not accepted. Case-Laws Income Tax Fri, 12 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383354