https://www.taxtmi.com/caselaws?id=782208 ITAT held that for unabated assessment years covered by a search, assessment u/s 153A can be made only on the basis of incriminating material found during the assessee's own search. In the absence of such material for a particular year, the original assessment for that unabated year must remain undisturbed and no addition can be made u/s 153A. However, such years may still be reopened u/s 147/148 subject to statutory conditions, consistent with the SC ruling in Abhisar Buildwell (P.) Ltd. As no incriminating material was found for the relevant unabated years, the additions were deleted and the assessee's appeal was allowed. en-us Thu, 20 Nov 2025 00:00:00 +0530 Wed, 26 Nov 2025 08:43:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782208 ITAT held that for unabated assessment years covered by a search, assessment u/s 153A can be made only on the basis of incriminating material found during the assessee's own search. In the absence of such material for a particular year, the original assessment for that unabated year must remain undisturbed and no addition can be made u/s 153A. However, such years may still be reopened u/s 147/148 subject to statutory conditions, consistent with the SC ruling in Abhisar Buildwell (P.) Ltd. As no incriminating material was found for the relevant unabated years, the additions were deleted and the assessee's appeal was allowed. Case-Laws Income Tax Thu, 20 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782208