https://www.taxtmi.com/caselaws?id=433825 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s decision to delete the addition of Rs. 104.50 crore. The Tribunal emphasized the importance of providing seized material and statements to the assessee, the necessity of having incriminating material for additions under section 153A, and the proper exercise of plenary powers by the CIT(A). The appeal was dismissed on 07th February 2023. en-us Tue, 07 Feb 2023 00:00:00 +0530 Fri, 10 Feb 2023 09:44:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433825 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s decision to delete the addition of Rs. 104.50 crore. The Tribunal emphasized the importance of providing seized material and statements to the assessee, the necessity of having incriminating material for additions under section 153A, and the proper exercise of plenary powers by the CIT(A). The appeal was dismissed on 07th February 2023. Case-Laws Income Tax Tue, 07 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433825