https://www.taxtmi.com/caselaws?id=414095 The Tribunal affirmed the Commissioner (Appeals)'s decision to delete additions made by the assessing officer in assessments for the years 2008-09, 2011-12, and 2012-13. The Tribunal held that without incriminating material found during a search and seizure operation, no additions could be made. Referring to legal precedents, including a High Court decision, the Tribunal ruled that in the absence of abated assessments, additions cannot be justified. Consequently, the Tribunal dismissed the appeals, upholding the deletion of the disputed additions. en-us Mon, 25 Oct 2021 00:00:00 +0530 Thu, 28 Oct 2021 08:40:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414095 The Tribunal affirmed the Commissioner (Appeals)'s decision to delete additions made by the assessing officer in assessments for the years 2008-09, 2011-12, and 2012-13. The Tribunal held that without incriminating material found during a search and seizure operation, no additions could be made. Referring to legal precedents, including a High Court decision, the Tribunal ruled that in the absence of abated assessments, additions cannot be justified. Consequently, the Tribunal dismissed the appeals, upholding the deletion of the disputed additions. Case-Laws Income Tax Mon, 25 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414095