https://www.taxtmi.com/caselaws?id=304515 The Tribunal dismissed the appeals of the Revenue for A.Ys. 2010-11 and 2012-13, upholding the CIT(A)'s decision. It was held that without incriminating material, no additions could be made under section 153A once assessment orders are final. The Tribunal applied the principle from the Kabul Chawla case and emphasized the importance of incriminating evidence in making additions. The decision for A.Y. 2012-13 was extended to A.Y. 2010-11 due to common issues, resulting in the dismissal of the Revenue's appeals. en-us Tue, 28 Jun 2022 00:00:00 +0530 Thu, 29 Sep 2022 23:16:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304515 The Tribunal dismissed the appeals of the Revenue for A.Ys. 2010-11 and 2012-13, upholding the CIT(A)'s decision. It was held that without incriminating material, no additions could be made under section 153A once assessment orders are final. The Tribunal applied the principle from the Kabul Chawla case and emphasized the importance of incriminating evidence in making additions. The decision for A.Y. 2012-13 was extended to A.Y. 2010-11 due to common issues, resulting in the dismissal of the Revenue's appeals. Case-Laws Income Tax Tue, 28 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304515