Unabated Assessment Additions/ Disallowances Made In Absence Of Incriminating Material Merits To Be Quashed: New Delhi ITAT
Pankaj Bajpai
16 March 2024 1:30 PM IST

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16 March 2024 1:30 PM IST
The New Delhi ITAT quashed the unabated assessment additions / disallowances made by AO in the absence of any incriminating material.The Bench of Kul Bharat (Judicial Member) and Pradip Kumar Kedia (Accountant Member) observed that “additions/disallowances have been made without reference to any specific incriminating material/document found as a result of search and seizure action...
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