https://www.taxtmi.com/caselaws?id=436359 The Tribunal ruled in favor of the appellant, holding that Assessing Officers cannot make additions in assessments under section 153A unless they are linked to incriminating material found during a search. As no such material was discovered during the search in this case, the additions made by the Assessing Officer were deemed unjustified. Consequently, the Tribunal ordered the deletion of the contested additions in the completed assessments and allowed the appellant's appeals. en-us Wed, 29 Mar 2023 00:00:00 +0530 Tue, 11 Apr 2023 09:12:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436359 The Tribunal ruled in favor of the appellant, holding that Assessing Officers cannot make additions in assessments under section 153A unless they are linked to incriminating material found during a search. As no such material was discovered during the search in this case, the additions made by the Assessing Officer were deemed unjustified. Consequently, the Tribunal ordered the deletion of the contested additions in the completed assessments and allowed the appellant's appeals. Case-Laws Income Tax Wed, 29 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436359