https://www.taxtmi.com/caselaws?id=442819 The Income Tax Appellate Tribunal upheld the deletion of additions made by the Assessing Officer, ruling that the incriminating documents seized during the search action were "dumb documents" with no evidentiary value. The Tribunal agreed with the Commissioner of Income Tax (Appeals) that the assessee's right to cross-examination was violated, leading to the dismissal of the revenue's appeals for assessment years 2015-16 and 2016-17. en-us Mon, 21 Aug 2023 00:00:00 +0530 Mon, 11 Sep 2023 16:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442819 The Income Tax Appellate Tribunal upheld the deletion of additions made by the Assessing Officer, ruling that the incriminating documents seized during the search action were "dumb documents" with no evidentiary value. The Tribunal agreed with the Commissioner of Income Tax (Appeals) that the assessee's right to cross-examination was violated, leading to the dismissal of the revenue's appeals for assessment years 2015-16 and 2016-17. Case-Laws Income Tax Mon, 21 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442819