https://www.taxtmi.com/caselaws?id=283319 The Tribunal allowed the assessee's appeals, deleting all additions made by the AO. Penalties under section 271(1)(c) were also canceled, and departmental appeals were dismissed. The delay in filing the appeal was condoned due to a satisfactory explanation. The Tribunal held that no additions could be made under section 153A without incriminating material. Interest charges under sections 234A and 234B were adjusted, and additional evidence admitted by CIT(A) was deemed necessary for a fair decision. Specific additions made by the AO were deleted as they were not based on incriminating material. en-us Tue, 22 May 2018 00:00:00 +0530 Thu, 19 Sep 2019 08:18:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283319 The Tribunal allowed the assessee's appeals, deleting all additions made by the AO. Penalties under section 271(1)(c) were also canceled, and departmental appeals were dismissed. The delay in filing the appeal was condoned due to a satisfactory explanation. The Tribunal held that no additions could be made under section 153A without incriminating material. Interest charges under sections 234A and 234B were adjusted, and additional evidence admitted by CIT(A) was deemed necessary for a fair decision. Specific additions made by the AO were deleted as they were not based on incriminating material. Case-Laws Income Tax Tue, 22 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283319