https://www.taxtmi.com/caselaws?id=442280 In an unabated assessment year, additions under section 153A of the Income-tax Act, 1961 can be sustained only on the basis of incriminating material found during search. Where the completed assessment is interfered with in the absence of such material, the scope of section 153A does not extend to making unrelated additions, and those additions cannot survive. The ITAT Delhi held that the reassessment under section 153A was not sustainable because no incriminating material was unearthed during the search, and the assessee succeeded on that issue. en-us Fri, 25 Aug 2023 00:00:00 +0530 Mon, 28 Aug 2023 08:18:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442280 In an unabated assessment year, additions under section 153A of the Income-tax Act, 1961 can be sustained only on the basis of incriminating material found during search. Where the completed assessment is interfered with in the absence of such material, the scope of section 153A does not extend to making unrelated additions, and those additions cannot survive. The ITAT Delhi held that the reassessment under section 153A was not sustainable because no incriminating material was unearthed during the search, and the assessee succeeded on that issue. Case-Laws Income Tax Fri, 25 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442280