https://www.taxtmi.com/caselaws?id=771306 For unabated assessments, additions under section 153A can be sustained only on the basis of incriminating material found during the search; material already with the Department, or a supplementary charge-sheet treated as a statutory document, does not meet that test. The statements relied upon also did not reveal independent undisclosed income. The prior approval under section 153D was held invalid because it was a common, proforma approval that showed no independent consideration of the seized material, appraisal report or case records. On these facts, the assessments were quashed and the appeals were allowed. en-us Tue, 20 May 2025 00:00:00 +0530 Fri, 23 May 2025 08:46:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771306 For unabated assessments, additions under section 153A can be sustained only on the basis of incriminating material found during the search; material already with the Department, or a supplementary charge-sheet treated as a statutory document, does not meet that test. The statements relied upon also did not reveal independent undisclosed income. The prior approval under section 153D was held invalid because it was a common, proforma approval that showed no independent consideration of the seized material, appraisal report or case records. On these facts, the assessments were quashed and the appeals were allowed. Case-Laws Income Tax Tue, 20 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771306