https://www.taxtmi.com/caselaws?id=785119 Assessment under section 153A is examined with focus on whether incriminating material was found during search for unabated years; reliance on a Supreme Court precedent requires that additions for unabated-year assessments be founded on incriminating material seized, and absent such material the additions and disallowances are unsustainable, leading to reversal of those assessments. Additions made in later years that are merely consequential to unsupported earlier-year additions lose their substratum and cannot stand. The result is that taxpayer challenges to such additions succeed while revenue appeals on those points fail. en-us Wed, 17 Dec 2025 00:00:00 +0530 Sat, 17 Jan 2026 08:45:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785119 Assessment under section 153A is examined with focus on whether incriminating material was found during search for unabated years; reliance on a Supreme Court precedent requires that additions for unabated-year assessments be founded on incriminating material seized, and absent such material the additions and disallowances are unsustainable, leading to reversal of those assessments. Additions made in later years that are merely consequential to unsupported earlier-year additions lose their substratum and cannot stand. The result is that taxpayer challenges to such additions succeed while revenue appeals on those points fail. Case-Laws Income Tax Wed, 17 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785119