https://www.taxtmi.com/caselaws?id=434334 The Tribunal dismissed the Revenue's appeals for AY 2011-12 and allowed the assessee's appeals for AYs 2014-15, 2015-16, and 2016-17. The Tribunal upheld the CIT(A)'s decisions, emphasizing the need for incriminating material found during the search to substantiate additions under Section 153A. The Tribunal also highlighted the importance of conducting assessments under the correct section, noting that documents found from a third party should lead to assessments under Section 153C, not 153A. en-us Fri, 17 Feb 2023 00:00:00 +0530 Tue, 07 Apr 2026 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434334 The Tribunal dismissed the Revenue's appeals for AY 2011-12 and allowed the assessee's appeals for AYs 2014-15, 2015-16, and 2016-17. The Tribunal upheld the CIT(A)'s decisions, emphasizing the need for incriminating material found during the search to substantiate additions under Section 153A. The Tribunal also highlighted the importance of conducting assessments under the correct section, noting that documents found from a third party should lead to assessments under Section 153C, not 153A. Case-Laws Income Tax Fri, 17 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434334