https://www.taxtmi.com/caselaws?id=306914 The Tribunal dismissed the Revenue's appeal, ruling that additions made without incriminating material during the assessment under section 153A were not sustainable. The Tribunal emphasized the necessity of incriminating material to support such additions, citing various judicial pronouncements. en-us Fri, 30 Sep 2022 00:00:00 +0530 Sun, 05 Mar 2023 16:59:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306914 The Tribunal dismissed the Revenue's appeal, ruling that additions made without incriminating material during the assessment under section 153A were not sustainable. The Tribunal emphasized the necessity of incriminating material to support such additions, citing various judicial pronouncements. Case-Laws Income Tax Fri, 30 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306914