https://www.taxtmi.com/caselaws?id=458994 The ITAT Jabalpur allowed the assessee's appeal, deleting additions made by the Assessing Officer and confirmed by CIT(A). The case involved a jurisdictional dispute under Section 153A regarding incriminating material found during search. Due to disagreement between Accountant Member and Judicial Member, the matter was referred to a Third Member. Following SC precedent in Pr. CIT v. Abhisar Buildwell P. Ltd, the tribunal held that no additions can be made regarding completed assessments without incriminating material being found during search operations. en-us Thu, 23 Nov 2023 00:00:00 +0530 Mon, 25 Nov 2024 19:20:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458994 The ITAT Jabalpur allowed the assessee's appeal, deleting additions made by the Assessing Officer and confirmed by CIT(A). The case involved a jurisdictional dispute under Section 153A regarding incriminating material found during search. Due to disagreement between Accountant Member and Judicial Member, the matter was referred to a Third Member. Following SC precedent in Pr. CIT v. Abhisar Buildwell P. Ltd, the tribunal held that no additions can be made regarding completed assessments without incriminating material being found during search operations. Case-Laws Income Tax Thu, 23 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458994