https://www.taxtmi.com/caselaws?id=775241 ITAT Hyderabad allowed the assessee's appeal against addition of Rs. 17 lakhs under section 69 for unexplained investment in Batchmix plant purchase. The tribunal found that since the original return was filed on 27.10.2018 and section 153C notice was issued on 25.02.2022, the assessment for AY 2018-19 was not abated on search date or notice issuance. Following SC precedent in Abhisar Buildwell case, ITAT held that for non-abated assessments under section 153C, additions can only be made based on incriminating material found during search. Since the AO's addition was not based on seized material referenced in the satisfaction note, it lacked jurisdiction and was unsustainable. en-us Fri, 18 Jul 2025 00:00:00 +0530 Tue, 22 Jul 2025 08:25:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775241 ITAT Hyderabad allowed the assessee's appeal against addition of Rs. 17 lakhs under section 69 for unexplained investment in Batchmix plant purchase. The tribunal found that since the original return was filed on 27.10.2018 and section 153C notice was issued on 25.02.2022, the assessment for AY 2018-19 was not abated on search date or notice issuance. Following SC precedent in Abhisar Buildwell case, ITAT held that for non-abated assessments under section 153C, additions can only be made based on incriminating material found during search. Since the AO's addition was not based on seized material referenced in the satisfaction note, it lacked jurisdiction and was unsustainable. Case-Laws Income Tax Fri, 18 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775241