https://www.taxtmi.com/caselaws?id=290482 The Tribunal allowed the appeal of the assessee, deleting both the additions of Rs. 50 lakhs under section 68 and Rs. 25,000 under section 69C. The Tribunal emphasized the necessity of incriminating material for making additions in assessments under section 153A for unabated years, highlighting that without such evidence, additions to previously assessed income are not justified. en-us Wed, 24 Apr 2019 00:00:00 +0530 Mon, 05 Oct 2020 07:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290482 The Tribunal allowed the appeal of the assessee, deleting both the additions of Rs. 50 lakhs under section 68 and Rs. 25,000 under section 69C. The Tribunal emphasized the necessity of incriminating material for making additions in assessments under section 153A for unabated years, highlighting that without such evidence, additions to previously assessed income are not justified. Case-Laws Income Tax Wed, 24 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290482