https://www.taxtmi.com/caselaws?id=768022 The ITAT Ahmedabad rejected the assessee's challenge to section 153D approval, finding it was not granted mechanically. The tribunal upheld that additions in search cases for unabated assessment years must be based on incriminating material found during search. However, it remanded the matter to CIT(Appeals) to allow the assessee opportunity to demonstrate which additions lacked incriminating material basis and should be deleted. The tribunal rejected arguments regarding book rejection under section 145(3), noting additions were based on both books and incriminating material found during search, not solely on books. en-us Tue, 26 Nov 2024 00:00:00 +0530 Thu, 27 Mar 2025 18:49:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768022 The ITAT Ahmedabad rejected the assessee's challenge to section 153D approval, finding it was not granted mechanically. The tribunal upheld that additions in search cases for unabated assessment years must be based on incriminating material found during search. However, it remanded the matter to CIT(Appeals) to allow the assessee opportunity to demonstrate which additions lacked incriminating material basis and should be deleted. The tribunal rejected arguments regarding book rejection under section 145(3), noting additions were based on both books and incriminating material found during search, not solely on books. Case-Laws Income Tax Tue, 26 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768022