https://www.taxtmi.com/caselaws?id=386820 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s decision to delete the addition of Rs. 80,78,400, as it was not based on any incriminating material found during the search. The Tribunal emphasized the necessity of incriminating material for making additions in unabated assessments under section 153A. en-us Fri, 06 Sep 2019 00:00:00 +0530 Wed, 09 Oct 2019 07:59:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386820 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s decision to delete the addition of Rs. 80,78,400, as it was not based on any incriminating material found during the search. The Tribunal emphasized the necessity of incriminating material for making additions in unabated assessments under section 153A. Case-Laws Income Tax Fri, 06 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386820