https://www.taxtmi.com/caselaws?id=388565 The High Court upheld the decision of the ITAT and CIT (A) in dismissing the appeal against the deletion of additions made under Section 68 of the Income Tax Act. The Court emphasized the necessity of incriminating documents to support such additions and found that the Assessing Officer lacked jurisdiction under Section 153C due to the absence of evidentiary support. The appeal was dismissed, reaffirming the legal requirement for incriminating evidence in justifying additions under Section 68, as established in previous case law. en-us Thu, 14 Nov 2019 00:00:00 +0530 Thu, 19 Dec 2019 17:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388565 The High Court upheld the decision of the ITAT and CIT (A) in dismissing the appeal against the deletion of additions made under Section 68 of the Income Tax Act. The Court emphasized the necessity of incriminating documents to support such additions and found that the Assessing Officer lacked jurisdiction under Section 153C due to the absence of evidentiary support. The appeal was dismissed, reaffirming the legal requirement for incriminating evidence in justifying additions under Section 68, as established in previous case law. Case-Laws Income Tax Thu, 14 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388565