https://www.taxtmi.com/caselaws?id=460509 The Tribunal condoned a 397-day delay in filing appeals, attributing it to the non-cooperation of the assessee's previous counsel. The Tribunal allowed the appeals to proceed, finding the delay unintentional. Regarding the additions under Section 153A of the Income Tax Act, the Tribunal ruled that such additions were unjustified as no incriminating material was found during the search. Citing precedents, the Tribunal emphasized that without incriminating evidence, additions in already concluded assessments cannot be made. Consequently, the Tribunal ordered the deletion of the additions and allowed the appeals. en-us Mon, 05 Nov 2018 00:00:00 +0530 Wed, 29 Jan 2025 13:59:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460509 The Tribunal condoned a 397-day delay in filing appeals, attributing it to the non-cooperation of the assessee's previous counsel. The Tribunal allowed the appeals to proceed, finding the delay unintentional. Regarding the additions under Section 153A of the Income Tax Act, the Tribunal ruled that such additions were unjustified as no incriminating material was found during the search. Citing precedents, the Tribunal emphasized that without incriminating evidence, additions in already concluded assessments cannot be made. Consequently, the Tribunal ordered the deletion of the additions and allowed the appeals. Case-Laws Income Tax Mon, 05 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460509