https://www.taxtmi.com/caselaws?id=231295 In search-related assessments under section 153A, the Tribunal accepted that the jurisdictional challenge for absence of incriminating material failed and upheld the assessments. It also held that an ad hoc addition for household expenses could not stand where the Revenue produced no material showing actual excess expenditure; any such addition must be supported by evidence of unexplained expenditure under section 69C, not mere estimate. The estimated household-expense addition was therefore deleted, giving the assessee partial relief. en-us Wed, 13 Feb 2013 00:00:00 +0530 Thu, 25 Apr 2013 15:07:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=231295 In search-related assessments under section 153A, the Tribunal accepted that the jurisdictional challenge for absence of incriminating material failed and upheld the assessments. It also held that an ad hoc addition for household expenses could not stand where the Revenue produced no material showing actual excess expenditure; any such addition must be supported by evidence of unexplained expenditure under section 69C, not mere estimate. The estimated household-expense addition was therefore deleted, giving the assessee partial relief. Case-Laws Income Tax Wed, 13 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=231295