https://www.taxtmi.com/caselaws?id=789270 Search assessments under section 153A prevail over post-search reopening under sections 147 and 148 when the escapement is linked to search material, so reassessment for AY 2011-12 was held without jurisdiction and quashed. Additions in section 153A proceedings for AYs 2012-13 and 2014-15 to 2018-19 were deleted because they were based on third-party search material, statements and inferences, not on incriminating material found in the assessee's own search. The Tribunal held that third-party material cannot sustain additions in a searched person's assessment unless the section 153C route is followed, and that an uncorroborated statement alone is insufficient. en-us Fri, 27 Mar 2026 00:00:00 +0530 Fri, 03 Apr 2026 17:46:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789270 Search assessments under section 153A prevail over post-search reopening under sections 147 and 148 when the escapement is linked to search material, so reassessment for AY 2011-12 was held without jurisdiction and quashed. Additions in section 153A proceedings for AYs 2012-13 and 2014-15 to 2018-19 were deleted because they were based on third-party search material, statements and inferences, not on incriminating material found in the assessee's own search. The Tribunal held that third-party material cannot sustain additions in a searched person's assessment unless the section 153C route is followed, and that an uncorroborated statement alone is insufficient. Case-Laws Income Tax Fri, 27 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789270