https://www.taxtmi.com/caselaws?id=782126 For an unabated assessment year, section 153A permits additions only where incriminating material is found during search and linked to the proposed addition. Where the disputed items were already reflected in the assessee's books of account and no seized material supported the additions, the assessment could not be reopened on that basis. The settled assessment had attained finality on the date of search, so the Revenue could not sustain additions under section 153A without incriminating evidence. The Revenue's appeal therefore failed. en-us Wed, 15 Oct 2025 00:00:00 +0530 Sat, 22 Nov 2025 11:32:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782126 For an unabated assessment year, section 153A permits additions only where incriminating material is found during search and linked to the proposed addition. Where the disputed items were already reflected in the assessee's books of account and no seized material supported the additions, the assessment could not be reopened on that basis. The settled assessment had attained finality on the date of search, so the Revenue could not sustain additions under section 153A without incriminating evidence. The Revenue's appeal therefore failed. Case-Laws Income Tax Wed, 15 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782126