https://www.taxtmi.com/caselaws?id=334054 The HC held that issuance of a notice under Section 153A(1)(a) of the Income Tax Act does not require incriminating material to be found during a search under Section 132. The assessment triggered by such notice can be completed using any lawful method under the Act, including Sections 143(3) or 144, regardless of whether incriminating evidence against the assessee was unearthed in the search. Thus, additions to the return can be made even without direct incriminating material from the search, affirming the assessing authority's jurisdiction to proceed with assessment on such grounds. en-us Mon, 03 Oct 2016 00:00:00 +0530 Thu, 07 Aug 2025 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334054 The HC held that issuance of a notice under Section 153A(1)(a) of the Income Tax Act does not require incriminating material to be found during a search under Section 132. The assessment triggered by such notice can be completed using any lawful method under the Act, including Sections 143(3) or 144, regardless of whether incriminating evidence against the assessee was unearthed in the search. Thus, additions to the return can be made even without direct incriminating material from the search, affirming the assessing authority's jurisdiction to proceed with assessment on such grounds. Case-Laws Income Tax Mon, 03 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334054