https://www.taxtmi.com/caselaws?id=444745 The Tribunal dismissed the appeals for A.Y. 2012-13, 2013-14, and 2015-16, confirming the CIT(A)'s deletion of additions due to the absence of incriminating material, as the assessments were completed before the search. For A.Y. 2016-17, where the assessment was pending, the Tribunal found the CIT(A) erred in deleting additions without considering incriminating material. The case was remanded to the CIT(A) to decide on merits after hearing the assessee, allowing the appeal for statistical purposes. en-us Tue, 29 Aug 2023 00:00:00 +0530 Sat, 21 Oct 2023 07:01:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444745 The Tribunal dismissed the appeals for A.Y. 2012-13, 2013-14, and 2015-16, confirming the CIT(A)'s deletion of additions due to the absence of incriminating material, as the assessments were completed before the search. For A.Y. 2016-17, where the assessment was pending, the Tribunal found the CIT(A) erred in deleting additions without considering incriminating material. The case was remanded to the CIT(A) to decide on merits after hearing the assessee, allowing the appeal for statistical purposes. Case-Laws Income Tax Tue, 29 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444745