https://www.taxtmi.com/caselaws?id=286523 The Tribunal allowed the appeal, quashing the assessment under Section 153A and deleting the addition under Section 68. It emphasized the requirement of incriminating material for additions in Section 153A assessments and upheld natural justice principles by mandating cross-examination of relied-upon witnesses. en-us Wed, 28 Feb 2018 00:00:00 +0530 Tue, 03 Mar 2020 10:22:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286523 The Tribunal allowed the appeal, quashing the assessment under Section 153A and deleting the addition under Section 68. It emphasized the requirement of incriminating material for additions in Section 153A assessments and upheld natural justice principles by mandating cross-examination of relied-upon witnesses. Case-Laws Income Tax Wed, 28 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286523