https://www.taxtmi.com/caselaws?id=463355 Completed and unabated assessments under section 153A cannot be disturbed on the basis of material not found in the assessee's own search. Here, the addition rested on an excel sheet seized from a third party's laptop, not from the assessee, so it could not sustain the assessment. The Tribunal also held that the assessee was denied the seized material, the third-party statement, and cross-examination, violating natural justice. In addition, the excel sheet was an electronic record and no valid certificate under section 65B(4) of the Evidence Act was shown, making it inadmissible for supporting the addition. The addition was deleted. en-us Fri, 25 Oct 2024 00:00:00 +0530 Wed, 27 Aug 2025 19:01:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463355 Completed and unabated assessments under section 153A cannot be disturbed on the basis of material not found in the assessee's own search. Here, the addition rested on an excel sheet seized from a third party's laptop, not from the assessee, so it could not sustain the assessment. The Tribunal also held that the assessee was denied the seized material, the third-party statement, and cross-examination, violating natural justice. In addition, the excel sheet was an electronic record and no valid certificate under section 65B(4) of the Evidence Act was shown, making it inadmissible for supporting the addition. The addition was deleted. Case-Laws Income Tax Fri, 25 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463355