https://www.taxtmi.com/caselaws?id=391714 The Tribunal dismissed the Revenue's appeal and the Assessee's cross-objection, affirming the Ld. CIT(A)'s order. The decision emphasized the necessity of incriminating material for additions under Section 153A of the IT Act, following judgments by the Hon'ble Delhi High Court. The Tribunal highlighted the importance of a lawful assessment process, ruling against additions made without relevant incriminating material during assessment proceedings under Section 153A. en-us Mon, 03 Feb 2020 00:00:00 +0530 Wed, 05 Feb 2020 14:52:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391714 The Tribunal dismissed the Revenue's appeal and the Assessee's cross-objection, affirming the Ld. CIT(A)'s order. The decision emphasized the necessity of incriminating material for additions under Section 153A of the IT Act, following judgments by the Hon'ble Delhi High Court. The Tribunal highlighted the importance of a lawful assessment process, ruling against additions made without relevant incriminating material during assessment proceedings under Section 153A. Case-Laws Income Tax Mon, 03 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391714