https://www.taxtmi.com/caselaws?id=304573 The Tribunal dismissed the revenue's appeal, upholding the First Appellate Authority's decision to delete the additions made by the Assessing Officer. The Tribunal found that the additions were not supported by any incriminating material found during the search and that the assessee was not given the opportunity to cross-examine witnesses or evidence used against them. Citing relevant case law, the Tribunal emphasized that additions under Section 153A must be based on incriminating material. The appeal was ultimately dismissed in favor of the assessee. en-us Thu, 28 Feb 2019 00:00:00 +0530 Thu, 06 Oct 2022 23:18:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304573 The Tribunal dismissed the revenue's appeal, upholding the First Appellate Authority's decision to delete the additions made by the Assessing Officer. The Tribunal found that the additions were not supported by any incriminating material found during the search and that the assessee was not given the opportunity to cross-examine witnesses or evidence used against them. Citing relevant case law, the Tribunal emphasized that additions under Section 153A must be based on incriminating material. The appeal was ultimately dismissed in favor of the assessee. Case-Laws Income Tax Thu, 28 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304573