https://www.taxtmi.com/caselaws?id=467026 Section 153A permits reassessment of past years only to the extent undisclosed income is identified from incriminating material discovered during search or requisition; where earlier assessments had attained finality, additions under section 153A must be linked to such seized material. Ad hoc disallowances of expenses and an unexplained addition to salary, made without reliance on any incriminating or seized documents, cannot be sustained and must be deleted, resulting in allowance of the appeals in favour of the taxpayer. en-us Thu, 03 Oct 2024 00:00:00 +0530 Mon, 02 Mar 2026 18:36:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467026 Section 153A permits reassessment of past years only to the extent undisclosed income is identified from incriminating material discovered during search or requisition; where earlier assessments had attained finality, additions under section 153A must be linked to such seized material. Ad hoc disallowances of expenses and an unexplained addition to salary, made without reliance on any incriminating or seized documents, cannot be sustained and must be deleted, resulting in allowance of the appeals in favour of the taxpayer. Case-Laws Income Tax Thu, 03 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467026