https://www.taxtmi.com/caselaws?id=400413 Section 153C requires a valid satisfaction note linking seized material to the other person and, for concluded assessments, incriminating material relating to the relevant year; where the counterfoils formed part of regular books, related to earlier years, and no cogent incriminating material was shown, the jurisdictional basis fails and the assessments are unsustainable. An addition for bogus donation cannot rest on an unshared third-party survey statement or alleged IDS linkage without cross-examination or corroboration; in the absence of reliable evidence, the donation addition is not sustainable and is deleted. en-us Fri, 16 Oct 2020 00:00:00 +0530 Mon, 28 Dec 2020 17:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400413 Section 153C requires a valid satisfaction note linking seized material to the other person and, for concluded assessments, incriminating material relating to the relevant year; where the counterfoils formed part of regular books, related to earlier years, and no cogent incriminating material was shown, the jurisdictional basis fails and the assessments are unsustainable. An addition for bogus donation cannot rest on an unshared third-party survey statement or alleged IDS linkage without cross-examination or corroboration; in the absence of reliable evidence, the donation addition is not sustainable and is deleted. Case-Laws Income Tax Fri, 16 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400413