https://www.taxtmi.com/caselaws?id=258713 In section 153A proceedings, a completed assessment can be disturbed only on the basis of incriminating material found during search. Here, the earlier section 143(3) assessment had already examined the donor's identity, creditworthiness and the genuineness of the gift, and the search yielded no tangible material showing the gift was bogus. Additions founded merely on inference, partial statements and suspicion about the absence of a close family relationship were held insufficient, and the gift addition was deleted. en-us Wed, 11 Feb 2015 00:00:00 +0530 Tue, 24 Feb 2015 17:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258713 In section 153A proceedings, a completed assessment can be disturbed only on the basis of incriminating material found during search. Here, the earlier section 143(3) assessment had already examined the donor's identity, creditworthiness and the genuineness of the gift, and the search yielded no tangible material showing the gift was bogus. Additions founded merely on inference, partial statements and suspicion about the absence of a close family relationship were held insufficient, and the gift addition was deleted. Case-Laws Income Tax Wed, 11 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258713