https://www.taxtmi.com/caselaws?id=282350 The Tribunal upheld the decision of the ld. CIT (Appeals) to delete the addition made by the Assessing Officer under section 153A, emphasizing the absence of incriminating material during the search and the non-abatement of assessments for the relevant years. The Tribunal referred to legal precedents, including decisions of the High Court, to support its conclusion that the addition could not be sustained without incriminating material. The appeals were dismissed, affirming the necessity of incriminating evidence for additions under section 153A and the abatement of assessments on the search date. en-us Tue, 04 Jul 2017 00:00:00 +0530 Sun, 04 Aug 2019 16:01:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282350 The Tribunal upheld the decision of the ld. CIT (Appeals) to delete the addition made by the Assessing Officer under section 153A, emphasizing the absence of incriminating material during the search and the non-abatement of assessments for the relevant years. The Tribunal referred to legal precedents, including decisions of the High Court, to support its conclusion that the addition could not be sustained without incriminating material. The appeals were dismissed, affirming the necessity of incriminating evidence for additions under section 153A and the abatement of assessments on the search date. Case-Laws Income Tax Tue, 04 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282350