https://www.taxtmi.com/caselaws?id=391301 The Tribunal held that assessments under Section 153A should be based on incriminating material found during a search. In this case, as no such material was found, the additions and disallowances made by the Assessing Officer were deleted by the CIT(A) and upheld by the Tribunal. The Tribunal emphasized that without incriminating evidence, the assessments for unabated years could not be sustained. Therefore, the Revenue's appeal was dismissed, and the CIT(A)'s order was upheld. en-us Mon, 20 Jan 2020 00:00:00 +0530 Fri, 24 Jan 2020 13:38:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391301 The Tribunal held that assessments under Section 153A should be based on incriminating material found during a search. In this case, as no such material was found, the additions and disallowances made by the Assessing Officer were deleted by the CIT(A) and upheld by the Tribunal. The Tribunal emphasized that without incriminating evidence, the assessments for unabated years could not be sustained. Therefore, the Revenue's appeal was dismissed, and the CIT(A)'s order was upheld. Case-Laws Income Tax Mon, 20 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391301