https://www.taxtmi.com/caselaws?id=785563 Order passed under section 153A must be founded on incriminating material discovered in search; absent any document evidencing unexplained or unaccounted payment at acquisition, invocation of unexplained income provisions is unsustainable and additions could not be made, with pending assessments abating on initiation of search. The reasoning relies on precedent, including a Supreme Court authority cited in support, resulting in decision favouring the assessee and negating taxability in respect of the impugned transaction. en-us Thu, 22 Jan 2026 00:00:00 +0530 Tue, 27 Jan 2026 07:36:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785563 Order passed under section 153A must be founded on incriminating material discovered in search; absent any document evidencing unexplained or unaccounted payment at acquisition, invocation of unexplained income provisions is unsustainable and additions could not be made, with pending assessments abating on initiation of search. The reasoning relies on precedent, including a Supreme Court authority cited in support, resulting in decision favouring the assessee and negating taxability in respect of the impugned transaction. Case-Laws Income Tax Thu, 22 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785563