https://www.taxtmi.com/caselaws?id=305091 The Tribunal dismissed all appeals filed by the revenue for the respective Assessment Years, upholding the CIT(A)'s decision that no additions could be made to the assessee's income under Section 153A without incriminating material found during the search. The Tribunal emphasized that completed assessments can only be disturbed if such material is discovered, affirming the legal position on the matter. en-us Fri, 29 Jun 2018 00:00:00 +0530 Tue, 15 Nov 2022 21:46:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305091 The Tribunal dismissed all appeals filed by the revenue for the respective Assessment Years, upholding the CIT(A)'s decision that no additions could be made to the assessee's income under Section 153A without incriminating material found during the search. The Tribunal emphasized that completed assessments can only be disturbed if such material is discovered, affirming the legal position on the matter. Case-Laws Income Tax Fri, 29 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305091