https://www.taxtmi.com/caselaws?id=402502 The Tribunal allowed the appeals partly, emphasizing jurisdictional defects in the assessment under Section 153A. The additions without reference to incriminating material found during the search were deemed unsustainable. The Tribunal directed deletion of the additions due to the jurisdictional defect, setting aside the orders of the authorities below. The decision applies mutatis mutandis to all appeals under adjudication. en-us Fri, 01 Jan 2021 00:00:00 +0530 Sat, 02 Jan 2021 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402502 The Tribunal allowed the appeals partly, emphasizing jurisdictional defects in the assessment under Section 153A. The additions without reference to incriminating material found during the search were deemed unsustainable. The Tribunal directed deletion of the additions due to the jurisdictional defect, setting aside the orders of the authorities below. The decision applies mutatis mutandis to all appeals under adjudication. Case-Laws Income Tax Fri, 01 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402502