https://www.taxtmi.com/caselaws?id=777684 ITAT held that additions made in consequence of a search were unsustainable for assessment years that were unabated at the time of search; reliance on SC precedent requires specific incriminating/seized material to justify additions. Blank supplier letterheads were held to be "dumb" documents and not capable of sustaining additions. The tribunal ruled in favour of the assessee, disallowing the impugned additions for AYs 2011-12 to 2014-15. en-us Thu, 28 Aug 2025 00:00:00 +0530 Wed, 03 Sep 2025 08:19:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777684 ITAT held that additions made in consequence of a search were unsustainable for assessment years that were unabated at the time of search; reliance on SC precedent requires specific incriminating/seized material to justify additions. Blank supplier letterheads were held to be "dumb" documents and not capable of sustaining additions. The tribunal ruled in favour of the assessee, disallowing the impugned additions for AYs 2011-12 to 2014-15. Case-Laws Income Tax Thu, 28 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777684