https://www.taxtmi.com/caselaws?id=440988 The appeals for Assessment Years 2008-09 to 2011-12 were partly allowed due to lack of linkage between additions and incriminating material. Double additions were disallowed, and the enhancement of income by CIT(A) was overturned for lack of incriminating material. For Assessment Years 2012-13 to 2014-15, the assessments were abated, allowing the AO to make additions without incriminating material. The Tribunal directed fresh adjudication, admitting additional evidence and instructing the AO to avoid double additions. en-us Wed, 31 May 2023 00:00:00 +0530 Mon, 31 Jul 2023 06:52:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440988 The appeals for Assessment Years 2008-09 to 2011-12 were partly allowed due to lack of linkage between additions and incriminating material. Double additions were disallowed, and the enhancement of income by CIT(A) was overturned for lack of incriminating material. For Assessment Years 2012-13 to 2014-15, the assessments were abated, allowing the AO to make additions without incriminating material. The Tribunal directed fresh adjudication, admitting additional evidence and instructing the AO to avoid double additions. Case-Laws Income Tax Wed, 31 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440988