https://www.taxtmi.com/caselaws?id=770229 In search assessments under section 153A, completed or unabated assessments cannot be disturbed unless incriminating material is found during the search. The Tribunal applied this settled principle to hold that additions made for finalised years were unsustainable because the Revenue did not show any search material supporting them. The impugned orders were therefore set aside and the additions deleted. Other grounds were not adjudicated, as the core jurisdictional issue itself entitled the assessees to relief. en-us Mon, 28 Apr 2025 00:00:00 +0530 Wed, 24 Jun 2026 16:54:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770229 In search assessments under section 153A, completed or unabated assessments cannot be disturbed unless incriminating material is found during the search. The Tribunal applied this settled principle to hold that additions made for finalised years were unsustainable because the Revenue did not show any search material supporting them. The impugned orders were therefore set aside and the additions deleted. Other grounds were not adjudicated, as the core jurisdictional issue itself entitled the assessees to relief. Case-Laws Income Tax Mon, 28 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770229