https://www.taxtmi.com/caselaws?id=307489 The Tribunal allowed the appeals and deleted the additions made by the Assessing Officer, emphasizing the necessity of incriminating material for additions to unabated assessments under section 153A r.w.s.143(3) of the Act. Relying on legal principles and judicial precedents, the Tribunal ruled in favor of the appellants, highlighting that no additions can be made without incriminating material for years covered by Section 153A. en-us Tue, 10 May 2022 00:00:00 +0530 Mon, 17 Apr 2023 21:15:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307489 The Tribunal allowed the appeals and deleted the additions made by the Assessing Officer, emphasizing the necessity of incriminating material for additions to unabated assessments under section 153A r.w.s.143(3) of the Act. Relying on legal principles and judicial precedents, the Tribunal ruled in favor of the appellants, highlighting that no additions can be made without incriminating material for years covered by Section 153A. Case-Laws Income Tax Tue, 10 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307489