https://www.taxtmi.com/caselaws?id=777607 ITAT DELHI - AT allowed the assessee's appeal and deleted additions under section 68 for AYs 2006-07 and 2007-08. The tribunal held the assessments were "unabated" because a section 132 search on 19.10.2010 had triggered section 153A proceedings, and-following the SC's recent ruling-any addition in unabated assessments must be supported by seized/incriminating material. As the record contained no evidence that the AO based the section 68 additions on such seized material, the additions were set aside. en-us Thu, 28 Aug 2025 00:00:00 +0530 Tue, 02 Sep 2025 08:01:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777607 ITAT DELHI - AT allowed the assessee's appeal and deleted additions under section 68 for AYs 2006-07 and 2007-08. The tribunal held the assessments were "unabated" because a section 132 search on 19.10.2010 had triggered section 153A proceedings, and-following the SC's recent ruling-any addition in unabated assessments must be supported by seized/incriminating material. As the record contained no evidence that the AO based the section 68 additions on such seized material, the additions were set aside. Case-Laws Income Tax Thu, 28 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777607