https://www.taxtmi.com/caselaws?id=440187 The HC dismissed the appeals filed under Section 260A of the Income Tax Act, 1961, against the order of the Income Tax Appellate Tribunal. The appeals involved the interpretation of Section 153A regarding additions made without incriminating material found during a search. Citing the SC's decision in Abhisar Buildwell P. Ltd., the HC ruled that no substantial question of law arises, as completed assessments cannot have additions without incriminating evidence. Consequently, the appeals by the Revenue were dismissed. en-us Tue, 04 Jul 2023 00:00:00 +0530 Wed, 25 Oct 2023 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440187 The HC dismissed the appeals filed under Section 260A of the Income Tax Act, 1961, against the order of the Income Tax Appellate Tribunal. The appeals involved the interpretation of Section 153A regarding additions made without incriminating material found during a search. Citing the SC's decision in Abhisar Buildwell P. Ltd., the HC ruled that no substantial question of law arises, as completed assessments cannot have additions without incriminating evidence. Consequently, the appeals by the Revenue were dismissed. Case-Laws Income Tax Tue, 04 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440187