https://www.taxtmi.com/caselaws?id=420783 The tribunal concluded that for the Assessment Year 2009-10, a concluded assessment on the search date, no incriminating material was found to justify disallowances/additions made by the Assessing Officer. Therefore, the additions were directed to be deleted, and the appeal of the assessee was allowed. The tribunal emphasized that without incriminating material, completed assessments cannot be disturbed, citing relevant judicial precedents to support this interpretation. en-us Tue, 05 Apr 2022 00:00:00 +0530 Fri, 08 Apr 2022 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420783 The tribunal concluded that for the Assessment Year 2009-10, a concluded assessment on the search date, no incriminating material was found to justify disallowances/additions made by the Assessing Officer. Therefore, the additions were directed to be deleted, and the appeal of the assessee was allowed. The tribunal emphasized that without incriminating material, completed assessments cannot be disturbed, citing relevant judicial precedents to support this interpretation. Case-Laws Income Tax Tue, 05 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420783