https://www.taxtmi.com/caselaws?id=309177 The High Court upheld the ITAT's decision to delete the addition under Section 68 for Assessment Year 2009-10, as no incriminating material was found during the search operation. The court emphasized the necessity of seized material or related information to support additions under Section 153A, citing legal precedents. Despite challenges to previous judgments, the High Court aligned with established principles and dismissed the appeal, subject to the Supreme Court's final decision in a related Special Leave Petition. en-us Mon, 14 Nov 2022 00:00:00 +0530 Tue, 15 Aug 2023 14:43:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309177 The High Court upheld the ITAT's decision to delete the addition under Section 68 for Assessment Year 2009-10, as no incriminating material was found during the search operation. The court emphasized the necessity of seized material or related information to support additions under Section 153A, citing legal precedents. Despite challenges to previous judgments, the High Court aligned with established principles and dismissed the appeal, subject to the Supreme Court's final decision in a related Special Leave Petition. Case-Laws Income Tax Mon, 14 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309177