https://www.taxtmi.com/caselaws?id=775292 For unabated search years, additions in an assessment under section 153A must rest on seized incriminating material; absent such evidence, the assessment cannot be sustained. On the facts discussed, the record did not show that the alleged unexplained investments or other additions were supported by incriminating material found in search, so the common assessment orders were quashed. The remaining objections, including whether the assessee was a searched entity and the validity of approval under section 153D, were not examined further because the principal legal objection succeeded, and the other grounds became academic. en-us Mon, 02 Jun 2025 00:00:00 +0530 Wed, 23 Jul 2025 08:29:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775292 For unabated search years, additions in an assessment under section 153A must rest on seized incriminating material; absent such evidence, the assessment cannot be sustained. On the facts discussed, the record did not show that the alleged unexplained investments or other additions were supported by incriminating material found in search, so the common assessment orders were quashed. The remaining objections, including whether the assessee was a searched entity and the validity of approval under section 153D, were not examined further because the principal legal objection succeeded, and the other grounds became academic. Case-Laws Income Tax Mon, 02 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775292