https://www.taxtmi.com/caselaws?id=445552 The ITAT Delhi ruled in favor of the assessee, allowing the appeal against the Revenue's decision to make additions under Section 153A without incriminating material found during search and seizure operations. The tribunal, referencing judgments from the Delhi HC and the SC, including CIT v. Kabul Chawla and M/s. Abhisar Buildwell P. Ltd., determined that completed assessments can only be altered based on incriminating evidence discovered during a search. Thus, the Revenue's action was deemed unjustified, and the assessee's appeal was upheld. en-us Wed, 08 Nov 2023 00:00:00 +0530 Fri, 10 Nov 2023 08:45:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445552 The ITAT Delhi ruled in favor of the assessee, allowing the appeal against the Revenue's decision to make additions under Section 153A without incriminating material found during search and seizure operations. The tribunal, referencing judgments from the Delhi HC and the SC, including CIT v. Kabul Chawla and M/s. Abhisar Buildwell P. Ltd., determined that completed assessments can only be altered based on incriminating evidence discovered during a search. Thus, the Revenue's action was deemed unjustified, and the assessee's appeal was upheld. Case-Laws Income Tax Wed, 08 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445552