https://www.taxtmi.com/caselaws?id=787409 For unabated/completed assessment years, additions under section 153A require incriminating material seized from the assessee that directly links to the year reassessed; third party documents or statements alone are insufficient. Third party material can incriminate an assessee only if corroborated by seized material from the assessee or if transferred via the prescribed handover procedure enabling proceedings on third party material. Post search reports, third party chats or later quashed orders do not substitute for seized incriminating material or compliance with handover. Applying these principles, additions based solely on third party seizures and statements without handover or seized assessee material are unsustainable. en-us Wed, 29 Oct 2025 00:00:00 +0530 Tue, 03 Mar 2026 14:58:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787409 For unabated/completed assessment years, additions under section 153A require incriminating material seized from the assessee that directly links to the year reassessed; third party documents or statements alone are insufficient. Third party material can incriminate an assessee only if corroborated by seized material from the assessee or if transferred via the prescribed handover procedure enabling proceedings on third party material. Post search reports, third party chats or later quashed orders do not substitute for seized incriminating material or compliance with handover. Applying these principles, additions based solely on third party seizures and statements without handover or seized assessee material are unsustainable. Case-Laws Income Tax Wed, 29 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787409