https://www.taxtmi.com/caselaws?id=300194 In non-abated assessments under section 153C, additions over and above returned income cannot be sustained unless the search yields incriminating material, document or information relating to the relevant assessment years. Where no such material is referred to or relied upon, the additions fail and are deleted. en-us Tue, 28 Jun 2016 00:00:00 +0530 Sun, 16 Jan 2022 19:15:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300194 In non-abated assessments under section 153C, additions over and above returned income cannot be sustained unless the search yields incriminating material, document or information relating to the relevant assessment years. Where no such material is referred to or relied upon, the additions fail and are deleted. Case-Laws Income Tax Tue, 28 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300194