https://www.taxtmi.com/caselaws?id=465584 Additions in a section 153C search assessment cannot be sustained where the Revenue fails to show incriminating material seized during the search. The assessment order did not link the additions to any material found under section 132, and the Commissioner (Appeals) was correct in deleting them. The deletion was upheld, following the settled principle approved by the Supreme Court in Abhisar Buildwell that search-based additions require incriminating material. en-us Wed, 10 May 2023 00:00:00 +0530 Wed, 31 Dec 2025 20:13:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465584 Additions in a section 153C search assessment cannot be sustained where the Revenue fails to show incriminating material seized during the search. The assessment order did not link the additions to any material found under section 132, and the Commissioner (Appeals) was correct in deleting them. The deletion was upheld, following the settled principle approved by the Supreme Court in Abhisar Buildwell that search-based additions require incriminating material. Case-Laws Income Tax Wed, 10 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465584