https://www.taxtmi.com/caselaws?id=392335 Completed search assessments cannot be disturbed for finalised years unless supported by incriminating material, and the same seized cash cannot be taxed twice without evidence of a separate source or transaction. Diary entries described as land advances were not enough to trigger a disallowance where no completed purchase, books of account, or covered expenditure was shown. The claim of agricultural income for one year failed because the assessee did not produce lease deeds or supporting records and the alleged lessor denied the lease. en-us Wed, 29 Jan 2020 00:00:00 +0530 Tue, 18 Feb 2020 12:41:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392335 Completed search assessments cannot be disturbed for finalised years unless supported by incriminating material, and the same seized cash cannot be taxed twice without evidence of a separate source or transaction. Diary entries described as land advances were not enough to trigger a disallowance where no completed purchase, books of account, or covered expenditure was shown. The claim of agricultural income for one year failed because the assessee did not produce lease deeds or supporting records and the alleged lessor denied the lease. Case-Laws Income Tax Wed, 29 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392335