https://www.taxtmi.com/caselaws?id=409833 The Tribunal allowed the appeals of the assessee, holding that the additions made by the AO were beyond the scope of Section 153A as they were not based on any incriminating material found during the search. The ex-parte order passed by the CIT (Appeals) was also set aside, emphasizing the need for a fair hearing and consideration of the assessee's submissions. The Tribunal relied on several judgments to support its decision, reiterating that completed assessments can only be interfered with based on incriminating material unearthed during the search. en-us Mon, 12 Jul 2021 00:00:00 +0530 Sat, 17 Jul 2021 07:28:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409833 The Tribunal allowed the appeals of the assessee, holding that the additions made by the AO were beyond the scope of Section 153A as they were not based on any incriminating material found during the search. The ex-parte order passed by the CIT (Appeals) was also set aside, emphasizing the need for a fair hearing and consideration of the assessee's submissions. The Tribunal relied on several judgments to support its decision, reiterating that completed assessments can only be interfered with based on incriminating material unearthed during the search. Case-Laws Income Tax Mon, 12 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409833