Section 153A additions need specific seized material in unabated assessments; absent that, the additions fail.

In an unabated assessment following a search, additions under section 153A can be sustained only on the basis of specific seized material; absent such material, the additions were held unsustainable. The request for adjournment was also found to have no merit and was rejected. On that basis, the appeal succeeded.

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Issues: Whether additions under section 153A could be sustained in an unabated assessment without specific seized material, and whether the request for adjournment deserved acceptance.

Analysis: The search led to proceedings under section 153A of the Income-tax Act, 1961 in respect of an unabated assessment. The assessment could sustain additions only on the basis of specific seized material. No such material was found to support the additions. In that situation, the request to postpone the hearing had no merit.

Conclusion: The additions were not sustainable and the adjournment request was rejected. The appeal succeeded.

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