https://www.taxtmi.com/caselaws?id=783693 Invocation of assessment under s.153C was in issue, specifically whether the Assessing Authority must record satisfaction based on incriminating material seized during search to justify additions as undisclosed income. The HC held that s.153C cannot be triggered in the absence of incriminating material and that the substantial question of law was to be answered in favour of the assessee on this basis. The SC found no ground to interfere with the HC's determination and dismissed the revenue's challenge, leaving the assessee's relief intact. en-us Mon, 15 Dec 2025 00:00:00 +0530 Mon, 22 Dec 2025 10:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783693 Invocation of assessment under s.153C was in issue, specifically whether the Assessing Authority must record satisfaction based on incriminating material seized during search to justify additions as undisclosed income. The HC held that s.153C cannot be triggered in the absence of incriminating material and that the substantial question of law was to be answered in favour of the assessee on this basis. The SC found no ground to interfere with the HC's determination and dismissed the revenue's challenge, leaving the assessee's relief intact. Case-Laws Income Tax Mon, 15 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783693