https://www.taxtmi.com/caselaws?id=330313 HC held that under section 153A additions/disallowances must be based on incriminating material discovered during the search or requisition; where no such material is found for an assessment year, no fresh additions can be made under s.153A and the earlier assessment must be reiterated. The court rejected additions founded on material gathered after the search, noting this aligns with prior HC precedent requiring specific incriminating material for each year. Decision in favour of the assessee. en-us Mon, 14 Mar 2016 00:00:00 +0530 Wed, 10 Sep 2025 18:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330313 HC held that under section 153A additions/disallowances must be based on incriminating material discovered during the search or requisition; where no such material is found for an assessment year, no fresh additions can be made under s.153A and the earlier assessment must be reiterated. The court rejected additions founded on material gathered after the search, noting this aligns with prior HC precedent requiring specific incriminating material for each year. Decision in favour of the assessee. Case-Laws Income Tax Mon, 14 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330313