https://www.taxtmi.com/caselaws?id=767879 The ITAT Jodhpur set aside the CIT(A)'s order upholding an addition under section 153A assessment. The AO had treated long-term capital gain as undisclosed income based solely on information from Investigation Wing, Kolkata. The tribunal held that no addition can be made without incriminating material for assessment years completed before the search date and not abated by the search. The appellant's ground was allowed, and the addition was deleted. en-us Mon, 10 Mar 2025 00:00:00 +0530 Thu, 27 Mar 2025 08:36:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767879 The ITAT Jodhpur set aside the CIT(A)'s order upholding an addition under section 153A assessment. The AO had treated long-term capital gain as undisclosed income based solely on information from Investigation Wing, Kolkata. The tribunal held that no addition can be made without incriminating material for assessment years completed before the search date and not abated by the search. The appellant's ground was allowed, and the addition was deleted. Case-Laws Income Tax Mon, 10 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767879