https://www.taxtmi.com/caselaws?id=407520 The Tribunal held that additions made under Section 68 for AY 2010-11 and 2011-12 were not valid as they lacked incriminating evidence found during the search. The Tribunal dismissed the Revenue's appeals and upheld the deletion of these additions by the CIT (A), concluding they were beyond the scope of assessments under Section 153C/153A. The order was pronounced on 11/05/2021. en-us Tue, 11 May 2021 00:00:00 +0530 Thu, 13 May 2021 08:28:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407520 The Tribunal held that additions made under Section 68 for AY 2010-11 and 2011-12 were not valid as they lacked incriminating evidence found during the search. The Tribunal dismissed the Revenue's appeals and upheld the deletion of these additions by the CIT (A), concluding they were beyond the scope of assessments under Section 153C/153A. The order was pronounced on 11/05/2021. Case-Laws Income Tax Tue, 11 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407520