https://www.taxtmi.com/caselaws?id=771132 ITAT Chennai dismissed Revenue's appeal in assessment u/s 153A case. Following SC precedent in Abhisar Buildwel and Delhi HC decision in Kabul Chawla, tribunal held no additions can be made in unabated assessments without seizure of incriminating documents. ITAT upheld CIT(A)'s order finding no incriminating material to support the addition, ruling the lower authority correctly applied statutory provisions and binding judicial precedents. en-us Fri, 16 May 2025 00:00:00 +0530 Wed, 21 May 2025 08:29:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771132 ITAT Chennai dismissed Revenue's appeal in assessment u/s 153A case. Following SC precedent in Abhisar Buildwel and Delhi HC decision in Kabul Chawla, tribunal held no additions can be made in unabated assessments without seizure of incriminating documents. ITAT upheld CIT(A)'s order finding no incriminating material to support the addition, ruling the lower authority correctly applied statutory provisions and binding judicial precedents. Case-Laws Income Tax Fri, 16 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771132