Pecuniary jurisdiction is inapplicable to search assessments...

Pecuniary jurisdiction is inapplicable to search assessments because such assessments are not assigned by pecuniary limits; the lowest authority competent to complete a search assessment is the Assistant or Deputy Commissioner, and jurisdictional objections were rejected. Where incriminating material was found during search, additions based on that material are sustainable; a contrary rule for unabated assessments without incriminating material was distinguished. Treating on-money as part of sales requires adding only the profit element rather than entire gross receipts. A provision for interest on delayed service tax was held compensatory, not contingent. Admissions of bogus purchases shift primary onus to assessee, and a single foreign comparable failed as a reliable CUP for CCD interest, supporting an ALP adjustment.

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