https://www.taxtmi.com/caselaws?id=419623 The ITAT allowed the assessee's appeal, setting aside the rectification order passed by the CIT(A) under Section 154. It held that the CIT(A) impermissibly reviewed the earlier order under the guise of rectification. The ITAT reiterated that in non-abated assessments, no addition could be made under Section 153A without incriminating material found during the search, questioning the AO's jurisdiction to make such additions. en-us Wed, 09 Mar 2022 00:00:00 +0530 Wed, 16 Mar 2022 10:17:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419623 The ITAT allowed the assessee's appeal, setting aside the rectification order passed by the CIT(A) under Section 154. It held that the CIT(A) impermissibly reviewed the earlier order under the guise of rectification. The ITAT reiterated that in non-abated assessments, no addition could be made under Section 153A without incriminating material found during the search, questioning the AO's jurisdiction to make such additions. Case-Laws Income Tax Wed, 09 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419623