https://www.taxtmi.com/caselaws?id=412512 The appeals were made against the deletion of additions by the Assessing Officer (AO) under section 153A without incriminating material found during the search. For the Assessment Year 2009-10, the CIT(A) deleted the addition, citing completed assessment without incriminating material, which was upheld by the Tribunal. Similarly, for the Assessment Year 2010-11, the CIT(A) quashed the addition based on completed assessments without relevant material found during the search, and the Tribunal upheld this decision as well. The appeals by the Revenue challenging these decisions were dismissed, confirming the deletion of additions for both assessment years. en-us Thu, 16 Sep 2021 00:00:00 +0530 Sat, 18 Sep 2021 19:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412512 The appeals were made against the deletion of additions by the Assessing Officer (AO) under section 153A without incriminating material found during the search. For the Assessment Year 2009-10, the CIT(A) deleted the addition, citing completed assessment without incriminating material, which was upheld by the Tribunal. Similarly, for the Assessment Year 2010-11, the CIT(A) quashed the addition based on completed assessments without relevant material found during the search, and the Tribunal upheld this decision as well. The appeals by the Revenue challenging these decisions were dismissed, confirming the deletion of additions for both assessment years. Case-Laws Income Tax Thu, 16 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412512