https://www.taxtmi.com/caselaws?id=768125 ITAT Delhi allowed the assessee's appeal against addition under section 68 as income from undisclosed sources in assessment order under section 153A. The tribunal held that completed assessments can only be interfered with during section 153A proceedings based on incriminating material found during search operations. Following SC precedent in Abhisar Buildwell P. Ltd., the addition was deleted as no such incriminating material was established by the AO. en-us Fri, 28 Mar 2025 00:00:00 +0530 Tue, 01 Apr 2025 08:31:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768125 ITAT Delhi allowed the assessee's appeal against addition under section 68 as income from undisclosed sources in assessment order under section 153A. The tribunal held that completed assessments can only be interfered with during section 153A proceedings based on incriminating material found during search operations. Following SC precedent in Abhisar Buildwell P. Ltd., the addition was deleted as no such incriminating material was established by the AO. Case-Laws Income Tax Fri, 28 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768125