https://www.taxtmi.com/caselaws?id=787790 Reassessment under Section 153A requires incriminating material relied upon to be traceable to the assessee's own search and seizure. Material seized during searches of third-party premises cannot, on these facts, support alleged unaccounted receipts in a Section 153A assessment where no departmental evidence links seized material from the assessee's premises to the additions. Approval under Section 153D must also demonstrate the approving authority's independent application of mind; mechanical concurrence with the Assessing Officer's proposal is insufficient. The Revenue's appeal was dismissed and the assessee's cross-objection was allowed because the assessment relied on third-party material and lacked valid approval. en-us Fri, 20 Feb 2026 00:00:00 +0530 Thu, 12 Mar 2026 08:33:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787790 Reassessment under Section 153A requires incriminating material relied upon to be traceable to the assessee's own search and seizure. Material seized during searches of third-party premises cannot, on these facts, support alleged unaccounted receipts in a Section 153A assessment where no departmental evidence links seized material from the assessee's premises to the additions. Approval under Section 153D must also demonstrate the approving authority's independent application of mind; mechanical concurrence with the Assessing Officer's proposal is insufficient. The Revenue's appeal was dismissed and the assessee's cross-objection was allowed because the assessment relied on third-party material and lacked valid approval. Case-Laws Income Tax Fri, 20 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787790