https://www.taxtmi.com/caselaws?id=439903 The Tax Appeal was dismissed as the court upheld the deletion of additions made under section 68 and section 69C of the Income Tax Act, citing the absence of incriminating material found during search. The court clarified that Assessing Officers cannot make additions in the absence of such material for completed assessments, as established in the case law referenced. Consequently, the appeal was rejected based on established legal principles. en-us Thu, 04 May 2023 00:00:00 +0530 Tue, 04 Jul 2023 18:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439903 The Tax Appeal was dismissed as the court upheld the deletion of additions made under section 68 and section 69C of the Income Tax Act, citing the absence of incriminating material found during search. The court clarified that Assessing Officers cannot make additions in the absence of such material for completed assessments, as established in the case law referenced. Consequently, the appeal was rejected based on established legal principles. Case-Laws Income Tax Thu, 04 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439903