https://www.taxtmi.com/caselaws?id=467496 Assessment under the law permitting use of material seized from third-party searches is invalid where no incriminating material attributable to the assessee was discovered during the search; the legal principle requires a direct nexus between seized documents and the assessee before additions can be made, and absence of such nexus defeats jurisdiction. Applying binding precedents, the Tribunal held the assessing officer relied on third party seized material and statements lacking attribution to the assessee, making the Section 153C assessment order unsustainable and quashed the assessment in favour of the assessee. en-us Fri, 09 Jan 2026 00:00:00 +0530 Thu, 19 Mar 2026 17:30:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467496 Assessment under the law permitting use of material seized from third-party searches is invalid where no incriminating material attributable to the assessee was discovered during the search; the legal principle requires a direct nexus between seized documents and the assessee before additions can be made, and absence of such nexus defeats jurisdiction. Applying binding precedents, the Tribunal held the assessing officer relied on third party seized material and statements lacking attribution to the assessee, making the Section 153C assessment order unsustainable and quashed the assessment in favour of the assessee. Case-Laws Income Tax Fri, 09 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467496