https://www.taxtmi.com/caselaws?id=389435 The case focused on interpreting Section 153A of the IT Act regarding completed assessments and the Assessing Officer's powers. The court emphasized that assessments under Section 153A must be based on seized incriminating material and completed assessments cannot be disturbed without such material. The CIT(A) deleted various additions made by the Assessing Officer due to the absence of incriminating material, highlighting the importance of adhering to legal principles and precedents. The judgment underscored the necessity of incriminating material in assessments under Section 153A to ensure the validity of additions or deletions. en-us Wed, 04 Dec 2019 00:00:00 +0530 Sat, 07 Dec 2019 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389435 The case focused on interpreting Section 153A of the IT Act regarding completed assessments and the Assessing Officer's powers. The court emphasized that assessments under Section 153A must be based on seized incriminating material and completed assessments cannot be disturbed without such material. The CIT(A) deleted various additions made by the Assessing Officer due to the absence of incriminating material, highlighting the importance of adhering to legal principles and precedents. The judgment underscored the necessity of incriminating material in assessments under Section 153A to ensure the validity of additions or deletions. Case-Laws Income Tax Wed, 04 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389435