https://www.taxtmi.com/caselaws?id=780189 ITAT JAIPUR upheld the CIT(A)'s deletion of additions made under s.153C, holding that the seized documents did not disclose any undisclosed income. The AO's satisfaction note referred to transactions already declared in the ITRs for AY 2012-13 and AY 2014-15, including the full sale consideration, and the relied Ikrarnamas related to the same disclosed sale. As no incriminating material emerged from the search and relevant transactions were on record before the search, jurisdictional requirements of ss.153A/153C were not satisfied and the assessment additions were rightly deleted. en-us Thu, 21 Aug 2025 00:00:00 +0530 Mon, 02 Mar 2026 13:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780189 ITAT JAIPUR upheld the CIT(A)'s deletion of additions made under s.153C, holding that the seized documents did not disclose any undisclosed income. The AO's satisfaction note referred to transactions already declared in the ITRs for AY 2012-13 and AY 2014-15, including the full sale consideration, and the relied Ikrarnamas related to the same disclosed sale. As no incriminating material emerged from the search and relevant transactions were on record before the search, jurisdictional requirements of ss.153A/153C were not satisfied and the assessment additions were rightly deleted. Case-Laws Income Tax Thu, 21 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780189