https://www.taxtmi.com/caselaws?id=399820 The Tribunal dismissed the Revenue's appeal and the assessee's cross-appeal as infructuous. It upheld the CIT(A)'s decision to delete the additions made by the AO under Section 153A due to the absence of incriminating material, affirming the lack of jurisdiction for such additions. The Tribunal did not address the partial confirmation of additions on merits, as the jurisdictional issue rendered it moot. en-us Fri, 09 Oct 2020 00:00:00 +0530 Tue, 20 Oct 2020 13:02:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399820 The Tribunal dismissed the Revenue's appeal and the assessee's cross-appeal as infructuous. It upheld the CIT(A)'s decision to delete the additions made by the AO under Section 153A due to the absence of incriminating material, affirming the lack of jurisdiction for such additions. The Tribunal did not address the partial confirmation of additions on merits, as the jurisdictional issue rendered it moot. Case-Laws Income Tax Fri, 09 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399820