https://www.taxtmi.com/caselaws?id=355544 Section 153C assessments require seized books, documents or assets to have a real nexus with undisclosed income of the other person for the relevant assessment years. Where the seized material relates to another year and does not reveal undisclosed income for the years under consideration, additions or disallowances made independently of that material lack jurisdictional support and cannot stand. The discussion also notes that an accepted view from earlier years should not be disturbed without a change in facts. On that reasoning, the assessments and consequential disallowances were treated as invalid, giving complete relief to the assessee. en-us Wed, 07 Feb 2018 00:00:00 +0530 Thu, 15 Feb 2018 09:24:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355544 Section 153C assessments require seized books, documents or assets to have a real nexus with undisclosed income of the other person for the relevant assessment years. Where the seized material relates to another year and does not reveal undisclosed income for the years under consideration, additions or disallowances made independently of that material lack jurisdictional support and cannot stand. The discussion also notes that an accepted view from earlier years should not be disturbed without a change in facts. On that reasoning, the assessments and consequential disallowances were treated as invalid, giving complete relief to the assessee. Case-Laws Income Tax Wed, 07 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355544