https://www.taxtmi.com/caselaws?id=784158 In an unabated assessment under section 153C of the Income-tax Act, additions could be made only on the basis of incriminating material found or seized during the search. The Principal Commissioner's revision under section 263 failed because the order did not identify any specific incriminating material to justify the proposed addition, so the assessment could not be treated as erroneous and prejudicial to the interests of the Revenue. The revisional direction was therefore unsustainable and was set aside, with the assessee succeeding in appeal. en-us Wed, 03 Dec 2025 00:00:00 +0530 Tue, 30 Dec 2025 09:29:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784158 In an unabated assessment under section 153C of the Income-tax Act, additions could be made only on the basis of incriminating material found or seized during the search. The Principal Commissioner's revision under section 263 failed because the order did not identify any specific incriminating material to justify the proposed addition, so the assessment could not be treated as erroneous and prejudicial to the interests of the Revenue. The revisional direction was therefore unsustainable and was set aside, with the assessee succeeding in appeal. Case-Laws Income Tax Wed, 03 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784158