https://www.taxtmi.com/caselaws?id=397775 The Income Tax Appellate Tribunal (ITAT) dismissed all appeals by the Revenue, upholding the Commissioner of Income Tax (Appeals) [CIT(A)]'s decisions. The ITAT emphasized the necessity of incriminating material for additions in unabated assessments and found no breach of Rule 46A in the CIT(A)'s actions. The CIT(A) deleted additions related to unexplained sundry creditors and disallowed expenses, citing the absence of incriminating material. The ITAT supported these deletions, affirming that additions cannot be made without such material in unabated assessments. en-us Mon, 24 Aug 2020 00:00:00 +0530 Fri, 28 Aug 2020 19:56:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397775 The Income Tax Appellate Tribunal (ITAT) dismissed all appeals by the Revenue, upholding the Commissioner of Income Tax (Appeals) [CIT(A)]'s decisions. The ITAT emphasized the necessity of incriminating material for additions in unabated assessments and found no breach of Rule 46A in the CIT(A)'s actions. The CIT(A) deleted additions related to unexplained sundry creditors and disallowed expenses, citing the absence of incriminating material. The ITAT supported these deletions, affirming that additions cannot be made without such material in unabated assessments. Case-Laws Income Tax Mon, 24 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397775