https://www.taxtmi.com/caselaws?id=291630 The Tribunal allowed both appeals, holding that additions made by the Assessing Officer were not justified. It emphasized that no addition under Section 153A can be made without incriminating documents found during the search and that third-party confessions alone cannot justify additions to the assessee's income. The Tribunal's decision aligned with previous rulings and higher court decisions, including the Delhi High Court, resulting in the deletion of the additions made by the AO. en-us Fri, 12 Apr 2019 00:00:00 +0530 Fri, 21 May 2021 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291630 The Tribunal allowed both appeals, holding that additions made by the Assessing Officer were not justified. It emphasized that no addition under Section 153A can be made without incriminating documents found during the search and that third-party confessions alone cannot justify additions to the assessee's income. The Tribunal's decision aligned with previous rulings and higher court decisions, including the Delhi High Court, resulting in the deletion of the additions made by the AO. Case-Laws Income Tax Fri, 12 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291630