https://www.taxtmi.com/caselaws?id=781773 In an unabated search-related assessment, jurisdiction under section 153C could be assumed only on the basis of specific, credible and incriminating material pertaining to the assessee; unverified digital data, unsigned calculations and third-party statements that did not specifically link transactions to the assessee were insufficient, so the notice was quashed. Additions under sections 69 and 69A could not rest on the same uncorroborated mobile-phone data and WhatsApp chats, or on assumed return calculations without loan documents, receipts, payment trail or other independent proof; the additions were therefore deleted. en-us Wed, 15 Oct 2025 00:00:00 +0530 Wed, 19 Nov 2025 14:25:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781773 In an unabated search-related assessment, jurisdiction under section 153C could be assumed only on the basis of specific, credible and incriminating material pertaining to the assessee; unverified digital data, unsigned calculations and third-party statements that did not specifically link transactions to the assessee were insufficient, so the notice was quashed. Additions under sections 69 and 69A could not rest on the same uncorroborated mobile-phone data and WhatsApp chats, or on assumed return calculations without loan documents, receipts, payment trail or other independent proof; the additions were therefore deleted. Case-Laws Income Tax Wed, 15 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781773