https://www.taxtmi.com/caselaws?id=419724 The Tribunal dismissed all appeals filed by the Revenue, upholding the CIT(A)'s deletion of additions. It was held that the assessments were beyond the scope of Section 153C, and no incriminating material was found during the search to justify the additions. The Tribunal also noted that protective additions made by the Assessing Officer were not sustained as substantive additions in related concerns had already been deleted by the Tribunal on merits. en-us Mon, 28 Feb 2022 00:00:00 +0530 Sat, 19 Mar 2022 07:36:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419724 The Tribunal dismissed all appeals filed by the Revenue, upholding the CIT(A)'s deletion of additions. It was held that the assessments were beyond the scope of Section 153C, and no incriminating material was found during the search to justify the additions. The Tribunal also noted that protective additions made by the Assessing Officer were not sustained as substantive additions in related concerns had already been deleted by the Tribunal on merits. Case-Laws Income Tax Mon, 28 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419724