https://www.taxtmi.com/caselaws?id=387394 The Tribunal upheld the Commissioner of Income Tax (Appeals) order, deleting the addition made by the Assessing Officer under section 68. The Tribunal found that since the assessment for the relevant year was not pending at the time of the search, the addition made by the AO in the unabated assessment under section 153A was not sustainable as it lacked any incriminating material found during the search. As a result, the Revenue's appeal was dismissed. en-us Thu, 12 Sep 2019 00:00:00 +0530 Sat, 19 Oct 2019 15:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387394 The Tribunal upheld the Commissioner of Income Tax (Appeals) order, deleting the addition made by the Assessing Officer under section 68. The Tribunal found that since the assessment for the relevant year was not pending at the time of the search, the addition made by the AO in the unabated assessment under section 153A was not sustainable as it lacked any incriminating material found during the search. As a result, the Revenue's appeal was dismissed. Case-Laws Income Tax Thu, 12 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387394