https://www.taxtmi.com/caselaws?id=778753 ITAT, Dehradun allowed the appeals and set aside additions made under s.153A. The Tribunal held that a statement recorded u/s 132, without corroborative or seized incriminating material, cannot support income-tax additions; the DVO valuation difference alone was insufficient to establish undisclosed income. In the absence of any other evidentiary material found during search, the additions against the assessee for the assessment years were deleted. en-us Wed, 17 Sep 2025 00:00:00 +0530 Mon, 22 Sep 2025 08:33:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778753 ITAT, Dehradun allowed the appeals and set aside additions made under s.153A. The Tribunal held that a statement recorded u/s 132, without corroborative or seized incriminating material, cannot support income-tax additions; the DVO valuation difference alone was insufficient to establish undisclosed income. In the absence of any other evidentiary material found during search, the additions against the assessee for the assessment years were deleted. Case-Laws Income Tax Wed, 17 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778753