https://www.taxtmi.com/caselaws?id=409053 The Tribunal upheld the order of the CIT(A), deleting the additions made by the Assessing Officer. It found that reassessment proceedings under Section 153A were not maintainable without incriminating material found during the search at the assessee's premises. The appeals by the Revenue were dismissed, and the cross-objections by the assessee were also dismissed as infructuous. The judgment reinforced that additions under Section 153A must be supported by incriminating material to prevent arbitrary assessments. en-us Fri, 25 Jun 2021 00:00:00 +0530 Mon, 28 Jun 2021 10:04:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409053 The Tribunal upheld the order of the CIT(A), deleting the additions made by the Assessing Officer. It found that reassessment proceedings under Section 153A were not maintainable without incriminating material found during the search at the assessee's premises. The appeals by the Revenue were dismissed, and the cross-objections by the assessee were also dismissed as infructuous. The judgment reinforced that additions under Section 153A must be supported by incriminating material to prevent arbitrary assessments. Case-Laws Income Tax Fri, 25 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409053