https://www.taxtmi.com/caselaws?id=762464 If no incriminating material relating to a particular issue is discovered during a search, additions in assessments under Sections 153A and 153C cannot be sustained; the legal basis requires the presence of seized incriminating material connecting the issue to the assessment, and absence of such material precludes making additions on that issue. The position follows precedent authority rejecting assessment-origin jurisdiction where evidentiary nexus between seized material and the specific issue is lacking, resulting in no taxable or assessable adjustment for that issue. en-us Wed, 27 Nov 2024 00:00:00 +0530 Tue, 20 Jan 2026 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762464 If no incriminating material relating to a particular issue is discovered during a search, additions in assessments under Sections 153A and 153C cannot be sustained; the legal basis requires the presence of seized incriminating material connecting the issue to the assessment, and absence of such material precludes making additions on that issue. The position follows precedent authority rejecting assessment-origin jurisdiction where evidentiary nexus between seized material and the specific issue is lacking, resulting in no taxable or assessable adjustment for that issue. Case-Laws Income Tax Wed, 27 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762464