https://www.taxtmi.com/caselaws?id=411444 The Tribunal dismissed the Department's appeals, ruling that the additions under Section 153C lacked incriminating material and did not relate to the relevant assessment years. It upheld the Commissioner of Income Tax (Appeals) decision to delete the additions, emphasizing that incriminating documents are necessary for additions under Section 153C and must impact the total income assessment. The Tribunal referenced the Kabul Chawla case precedent to support its decision. en-us Fri, 18 Jun 2021 00:00:00 +0530 Wed, 25 Aug 2021 09:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411444 The Tribunal dismissed the Department's appeals, ruling that the additions under Section 153C lacked incriminating material and did not relate to the relevant assessment years. It upheld the Commissioner of Income Tax (Appeals) decision to delete the additions, emphasizing that incriminating documents are necessary for additions under Section 153C and must impact the total income assessment. The Tribunal referenced the Kabul Chawla case precedent to support its decision. Case-Laws Income Tax Fri, 18 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411444