https://www.taxtmi.com/caselaws?id=431975 In an unabated assessment under section 153A, additions cannot be sustained unless they are supported by incriminating material found during search. Here, the relevant assessment year was not pending on the date of search and had not abated, and the addition was made without reference to any such material. Applying the settled rule for completed assessments, the ITAT held that the jurisdiction to disturb the assessment was confined to material unearthed in the search, so the addition was not sustainable and the deletion was upheld. en-us Fri, 23 Dec 2022 00:00:00 +0530 Sat, 24 Dec 2022 11:09:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431975 In an unabated assessment under section 153A, additions cannot be sustained unless they are supported by incriminating material found during search. Here, the relevant assessment year was not pending on the date of search and had not abated, and the addition was made without reference to any such material. Applying the settled rule for completed assessments, the ITAT held that the jurisdiction to disturb the assessment was confined to material unearthed in the search, so the addition was not sustainable and the deletion was upheld. Case-Laws Income Tax Fri, 23 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431975