https://www.taxtmi.com/caselaws?id=786650 Reassessment initiated solely on incriminating material seized from a third party was invalid because the special search linked procedure must be invoked where reopening relies exclusively on third party search material; reopening under the general provision was quashed. Additions founded on a single notation in seized loose papers and extrapolated cash receipts lacked independent corroboration from books, registered sale deeds or identification by the searched person; such conjectural extrapolation cannot sustain additions and were deleted. On combined legal and factual findings, jurisdictional impropriety vitiated the reassessment and uncorroborated substantive additions were disallowed. en-us Tue, 27 Jan 2026 00:00:00 +0530 Sat, 14 Feb 2026 13:57:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786650 Reassessment initiated solely on incriminating material seized from a third party was invalid because the special search linked procedure must be invoked where reopening relies exclusively on third party search material; reopening under the general provision was quashed. Additions founded on a single notation in seized loose papers and extrapolated cash receipts lacked independent corroboration from books, registered sale deeds or identification by the searched person; such conjectural extrapolation cannot sustain additions and were deleted. On combined legal and factual findings, jurisdictional impropriety vitiated the reassessment and uncorroborated substantive additions were disallowed. Case-Laws Income Tax Tue, 27 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786650