https://www.taxtmi.com/caselaws?id=296828 The Tribunal upheld the CIT(A)'s orders, emphasizing the requirement of incriminating material for assessments under section 153A. It highlighted the importance of legal precedents, particularly the decision in CIT vs. Kabul Chawla, in determining the validity of additions made by the Assessing Officer. The Tribunal dismissed the Revenue's appeals, affirming that assessments cannot be sustained without incriminating material, as established by legal precedents and statutory provisions. en-us Sat, 05 Sep 2020 00:00:00 +0530 Mon, 09 Aug 2021 08:52:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296828 The Tribunal upheld the CIT(A)'s orders, emphasizing the requirement of incriminating material for assessments under section 153A. It highlighted the importance of legal precedents, particularly the decision in CIT vs. Kabul Chawla, in determining the validity of additions made by the Assessing Officer. The Tribunal dismissed the Revenue's appeals, affirming that assessments cannot be sustained without incriminating material, as established by legal precedents and statutory provisions. Case-Laws Income Tax Sat, 05 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296828