https://www.taxtmi.com/caselaws?id=434456 The High Court dismissed the appeal challenging additions in non-abated assessment orders under Section 153-A read with Section 143(3) of the Income Tax Act 1961, made without incriminating documents seized during a search. Citing a previous decision, the Court held that such additions were legal even in the absence of supporting incriminating material. The appeal was rejected as no substantial question of law was found, affirming the Assessing Officer's authority to add income based on estimates without incriminating evidence. en-us Thu, 02 Feb 2023 00:00:00 +0530 Thu, 23 Feb 2023 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434456 The High Court dismissed the appeal challenging additions in non-abated assessment orders under Section 153-A read with Section 143(3) of the Income Tax Act 1961, made without incriminating documents seized during a search. Citing a previous decision, the Court held that such additions were legal even in the absence of supporting incriminating material. The appeal was rejected as no substantial question of law was found, affirming the Assessing Officer's authority to add income based on estimates without incriminating evidence. Case-Laws Income Tax Thu, 02 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434456