https://www.taxtmi.com/caselaws?id=438652 Additions in a search assessment under Section 153A could not be sustained where the Assessing Officer relied on seized digital material without independently examining it and without supplying the relevant extracts to the assessee for rebuttal. The appellate authorities' concurrent findings showed that the assessment proceeded mainly on the appraisal report, with no meaningful verification of the seized evidence and a serious breach of fair procedure and natural justice. The Revenue's challenge therefore failed, and the appellate setting aside of the assessment was upheld. No substantial question of law arose on these concurrent factual findings. en-us Thu, 09 Mar 2023 00:00:00 +0530 Tue, 06 Jun 2023 08:43:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438652 Additions in a search assessment under Section 153A could not be sustained where the Assessing Officer relied on seized digital material without independently examining it and without supplying the relevant extracts to the assessee for rebuttal. The appellate authorities' concurrent findings showed that the assessment proceeded mainly on the appraisal report, with no meaningful verification of the seized evidence and a serious breach of fair procedure and natural justice. The Revenue's challenge therefore failed, and the appellate setting aside of the assessment was upheld. No substantial question of law arose on these concurrent factual findings. Case-Laws Income Tax Thu, 09 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438652