https://www.taxtmi.com/caselaws?id=429295 The High Court dismissed the appeal challenging the ITAT's order under Section 153A of the Income Tax Act, 1961 for Assessment Year 2010-11. The Court upheld the principles established in previous judgments, emphasizing the necessity of incriminating material for additions under Section 153A and the distinction between abated and non-abated assessments. Despite the challenge to the Kabul Chawla judgment pending before the Supreme Court, the Court found no substantial question of law in the present appeal, leading to the dismissal of the appeal based on existing legal precedents and the specific facts of the case. en-us Tue, 18 Oct 2022 00:00:00 +0530 Thu, 20 Oct 2022 14:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429295 The High Court dismissed the appeal challenging the ITAT's order under Section 153A of the Income Tax Act, 1961 for Assessment Year 2010-11. The Court upheld the principles established in previous judgments, emphasizing the necessity of incriminating material for additions under Section 153A and the distinction between abated and non-abated assessments. Despite the challenge to the Kabul Chawla judgment pending before the Supreme Court, the Court found no substantial question of law in the present appeal, leading to the dismissal of the appeal based on existing legal precedents and the specific facts of the case. Case-Laws Income Tax Tue, 18 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429295