https://www.taxtmi.com/caselaws?id=787938 Assessments opened after a search cannot sustain additions or statutory disallowances for completed or unabated assessments unless incriminating material from the search directly supports those adjustments; absent such material, reassessment or additions on mere non incriminating material are impermissible. Applying this principle, the tribunal upheld deletion of a specific addition where the assessee produced primary documentary and banking evidence and no incriminating material contradicted it, and likewise deleted disallowances under withholding, expenditure immunity and depreciation claims where the appellate fact finding recorded no search borne incriminating material. The outcome favours the assessee on both issues. en-us Fri, 06 Mar 2026 00:00:00 +0530 Sat, 14 Mar 2026 08:36:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787938 Assessments opened after a search cannot sustain additions or statutory disallowances for completed or unabated assessments unless incriminating material from the search directly supports those adjustments; absent such material, reassessment or additions on mere non incriminating material are impermissible. Applying this principle, the tribunal upheld deletion of a specific addition where the assessee produced primary documentary and banking evidence and no incriminating material contradicted it, and likewise deleted disallowances under withholding, expenditure immunity and depreciation claims where the appellate fact finding recorded no search borne incriminating material. The outcome favours the assessee on both issues. Case-Laws Income Tax Fri, 06 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787938