https://www.taxtmi.com/caselaws?id=444331 Additions made in proceedings under section 153C must be supported by incriminating seized material; where the assessment order records no such material and the Department offers no rebuttal, the assessment cannot be sustained. The principle applied is that jurisdiction exercised for such additions is not valid in the absence of a material basis linked to the search, so quashing of the assessment on that ground was upheld and the Revenue's challenge failed. en-us Tue, 10 Oct 2023 00:00:00 +0530 Thu, 12 Oct 2023 15:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444331 Additions made in proceedings under section 153C must be supported by incriminating seized material; where the assessment order records no such material and the Department offers no rebuttal, the assessment cannot be sustained. The principle applied is that jurisdiction exercised for such additions is not valid in the absence of a material basis linked to the search, so quashing of the assessment on that ground was upheld and the Revenue's challenge failed. Case-Laws Income Tax Tue, 10 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444331