https://www.taxtmi.com/caselaws?id=461291 The ITAT Jaipur dismissed the Revenue's appeal regarding additions under section 153A based on unexplained credits. The tribunal held that no addition can be made in absence of incriminating material found during search for completed assessment years. Confessions recorded during search without supporting evidence have no evidentiary value, particularly when violating CBDT instructions against coercive admissions. The protective addition for unaccounted income from antique jewellery business was also deleted as it lacked material evidence. However, the tribunal corrected a factual error regarding assessment year 2013-14, holding it was not pending on the search date of 22nd July 2015. en-us Wed, 19 Aug 2020 00:00:00 +0530 Wed, 26 Mar 2025 22:18:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461291 The ITAT Jaipur dismissed the Revenue's appeal regarding additions under section 153A based on unexplained credits. The tribunal held that no addition can be made in absence of incriminating material found during search for completed assessment years. Confessions recorded during search without supporting evidence have no evidentiary value, particularly when violating CBDT instructions against coercive admissions. The protective addition for unaccounted income from antique jewellery business was also deleted as it lacked material evidence. However, the tribunal corrected a factual error regarding assessment year 2013-14, holding it was not pending on the search date of 22nd July 2015. Case-Laws Income Tax Wed, 19 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461291