https://www.taxtmi.com/caselaws?id=768357 ITAT Lucknow held that additions under section 69 cannot be made in assessments under section 153A without incriminating material. Following the SC decision in Abhisar Buildwell (P.) Ltd, the tribunal ruled that for completed/unabated assessments, additions require incriminating evidence found during search operations. The assessment was decided in favor of the assessee, establishing that mere completion of assessment under section 153A without supporting incriminating material renders such additions invalid. en-us Thu, 20 Mar 2025 00:00:00 +0530 Sat, 05 Apr 2025 08:23:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768357 ITAT Lucknow held that additions under section 69 cannot be made in assessments under section 153A without incriminating material. Following the SC decision in Abhisar Buildwell (P.) Ltd, the tribunal ruled that for completed/unabated assessments, additions require incriminating evidence found during search operations. The assessment was decided in favor of the assessee, establishing that mere completion of assessment under section 153A without supporting incriminating material renders such additions invalid. Case-Laws Income Tax Thu, 20 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768357