https://www.taxtmi.com/caselaws?id=784987 Search assessments under section 153A require reliable seized material to support additions for alleged bogus purchases or depreciation claims. Blank supplier letterheads and related computer files, without substantive content, post-search corroboration or evidence linking them to false claims, are characterised as non-incriminating "dumb" documents. Circumstantial inferences drawn solely from such material do not substantiate additions, including for abated assessment years. Where the underlying assessment is quashed for lack of corroborative incriminating material, a penalty for concealment imposed consequentially cannot survive. The additions and related penalty are therefore unsustainable on the stated facts. en-us Wed, 26 Nov 2025 00:00:00 +0530 Thu, 15 Jan 2026 08:41:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784987 Search assessments under section 153A require reliable seized material to support additions for alleged bogus purchases or depreciation claims. Blank supplier letterheads and related computer files, without substantive content, post-search corroboration or evidence linking them to false claims, are characterised as non-incriminating "dumb" documents. Circumstantial inferences drawn solely from such material do not substantiate additions, including for abated assessment years. Where the underlying assessment is quashed for lack of corroborative incriminating material, a penalty for concealment imposed consequentially cannot survive. The additions and related penalty are therefore unsustainable on the stated facts. Case-Laws Income Tax Wed, 26 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784987