https://www.taxtmi.com/caselaws?id=394104 The Tribunal allowed the appeals filed by the assessee, deleting the additions made by the Assessing Officer and upheld by the Ld. CIT(A). The decision was based on the principles established by the Delhi High Court and other relevant judicial precedents, emphasizing the necessity of incriminating material for making additions under section 153A in the absence of pending assessment proceedings. en-us Wed, 01 Jan 2020 00:00:00 +0530 Wed, 01 Apr 2020 14:45:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394104 The Tribunal allowed the appeals filed by the assessee, deleting the additions made by the Assessing Officer and upheld by the Ld. CIT(A). The decision was based on the principles established by the Delhi High Court and other relevant judicial precedents, emphasizing the necessity of incriminating material for making additions under section 153A in the absence of pending assessment proceedings. Case-Laws Income Tax Wed, 01 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394104