https://www.taxtmi.com/caselaws?id=755493 In an unabated assessment under section 153A, an addition cannot be sustained unless it is based on incriminating material found during search. Here, the record disclosed no such material for the impugned addition, so the settled position on section 153A search assessments was not satisfied and the addition failed in favour of the assessee. en-us Tue, 09 Jul 2024 00:00:00 +0530 Fri, 12 Jul 2024 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755493 In an unabated assessment under section 153A, an addition cannot be sustained unless it is based on incriminating material found during search. Here, the record disclosed no such material for the impugned addition, so the settled position on section 153A search assessments was not satisfied and the addition failed in favour of the assessee. Case-Laws Income Tax Tue, 09 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755493