https://www.taxtmi.com/caselaws?id=420920 The Tribunal affirmed the CIT(A)'s decision that the assessment for AY 2014-15 was non-abated and the addition by the AO was unjustified without incriminating material. The Tribunal emphasized that additions in unabated assessments must be supported by incriminating evidence, in line with legal precedents like Delhi HC's rulings in CIT vs. Kabul Chawla and Pr. CIT vs. Best Infrastructure (India) P. Ltd. The revenue's appeals were dismissed, and the order was pronounced on 7th April, 2022. en-us Thu, 07 Apr 2022 00:00:00 +0530 Wed, 13 Apr 2022 08:39:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420920 The Tribunal affirmed the CIT(A)'s decision that the assessment for AY 2014-15 was non-abated and the addition by the AO was unjustified without incriminating material. The Tribunal emphasized that additions in unabated assessments must be supported by incriminating evidence, in line with legal precedents like Delhi HC's rulings in CIT vs. Kabul Chawla and Pr. CIT vs. Best Infrastructure (India) P. Ltd. The revenue's appeals were dismissed, and the order was pronounced on 7th April, 2022. Case-Laws Income Tax Thu, 07 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420920