https://www.taxtmi.com/caselaws?id=309154 The High Court dismissed the appeals challenging the ITAT's order, which deleted additions made by the assessing officer. The Court held that as the assessments had attained finality before the search and no incriminating material was found, no additions could be made under Section 153A. Referring to previous judgments, the Court emphasized the requirement for assessments to be based on seized material. Despite some judgments being challenged, the Court noted there was no stay on them and ruled in favor of legal finality and settled legal principles in tax matters. en-us Fri, 22 Apr 2022 00:00:00 +0530 Tue, 02 Jun 2026 18:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309154 The High Court dismissed the appeals challenging the ITAT's order, which deleted additions made by the assessing officer. The Court held that as the assessments had attained finality before the search and no incriminating material was found, no additions could be made under Section 153A. Referring to previous judgments, the Court emphasized the requirement for assessments to be based on seized material. Despite some judgments being challenged, the Court noted there was no stay on them and ruled in favor of legal finality and settled legal principles in tax matters. Case-Laws Income Tax Fri, 22 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309154