https://www.taxtmi.com/caselaws?id=339024 The court upheld the Appellate Tribunal's decision to narrow the scope of assessment under Section 153A to include only undisclosed income and assets detected during the search. It affirmed that assessments under Section 153A must relate to the search or requisition, and any additions or disallowances can only be made based on material collected during the search. The court emphasized the importance of incriminating material for making additions under Section 153A and dismissed the appeals, finding no substantial question of law to arise in the case. en-us Thu, 02 Feb 2017 00:00:00 +0530 Sat, 17 Jun 2017 10:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339024 The court upheld the Appellate Tribunal's decision to narrow the scope of assessment under Section 153A to include only undisclosed income and assets detected during the search. It affirmed that assessments under Section 153A must relate to the search or requisition, and any additions or disallowances can only be made based on material collected during the search. The court emphasized the importance of incriminating material for making additions under Section 153A and dismissed the appeals, finding no substantial question of law to arise in the case. Case-Laws Income Tax Thu, 02 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339024