https://www.taxtmi.com/caselaws?id=384285 The High Court upheld the ITAT's decision to set aside the search assessment due to the absence of fresh materials seized during the search. The additions made by the Revenue were not supported by any new evidence, leading to the dismissal of the appeal. The judgment emphasized the significance of fresh material in search assessments and highlighted the consistent application of this principle by various High Courts. en-us Thu, 04 Jul 2019 00:00:00 +0530 Fri, 09 Aug 2019 13:57:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384285 The High Court upheld the ITAT's decision to set aside the search assessment due to the absence of fresh materials seized during the search. The additions made by the Revenue were not supported by any new evidence, leading to the dismissal of the appeal. The judgment emphasized the significance of fresh material in search assessments and highlighted the consistent application of this principle by various High Courts. Case-Laws Income Tax Thu, 04 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384285