https://www.taxtmi.com/caselaws?id=393804 The Tribunal upheld the CIT(A)'s decision that assessments under section 153A/143(3) without incriminating material are invalid. It was held that additions in completed assessments under section 153A must be based on incriminating material found during the search. The Tribunal emphasized that the Assessing Officer's jurisdiction under section 153A is limited to undisclosed income based on incriminating material. Distinction was made between completed and pending assessments, stating that additions in completed assessments require incriminating material. The Tribunal dismissed the revenue's appeals and allowed the assessee's cross-objections, affirming the CIT(A)'s order. en-us Wed, 18 Mar 2020 00:00:00 +0530 Mon, 23 Mar 2020 12:11:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393804 The Tribunal upheld the CIT(A)'s decision that assessments under section 153A/143(3) without incriminating material are invalid. It was held that additions in completed assessments under section 153A must be based on incriminating material found during the search. The Tribunal emphasized that the Assessing Officer's jurisdiction under section 153A is limited to undisclosed income based on incriminating material. Distinction was made between completed and pending assessments, stating that additions in completed assessments require incriminating material. The Tribunal dismissed the revenue's appeals and allowed the assessee's cross-objections, affirming the CIT(A)'s order. Case-Laws Income Tax Wed, 18 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393804