https://www.taxtmi.com/caselaws?id=308274 The Tribunal dismissed the Revenue's appeals, upholding the deletion of additions by the CIT(A). The Tribunal emphasized the necessity of incriminating material for additions in completed assessments, citing legal precedents. It found the reassessment proceedings under Section 153A invalid due to the absence of such material, rendering the additions unsustainable. en-us Wed, 08 Jun 2022 00:00:00 +0530 Mon, 12 Jun 2023 21:13:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308274 The Tribunal dismissed the Revenue's appeals, upholding the deletion of additions by the CIT(A). The Tribunal emphasized the necessity of incriminating material for additions in completed assessments, citing legal precedents. It found the reassessment proceedings under Section 153A invalid due to the absence of such material, rendering the additions unsustainable. Case-Laws Income Tax Wed, 08 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308274