https://www.taxtmi.com/caselaws?id=467853 Section 153A additions for unabated assessment years cannot be sustained unless they are based on incriminating material seized during the search and relatable to the relevant years. Here, the assessment years were already completed on the date of search, and the disallowance of losses and estimated profit addition were not shown to arise from any specific seized material. As the statutory precondition for disturbing completed assessments was not met, the additions were quashed and the assesments could not be sustained. en-us Wed, 23 Jul 2025 00:00:00 +0530 Mon, 06 Apr 2026 19:07:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467853 Section 153A additions for unabated assessment years cannot be sustained unless they are based on incriminating material seized during the search and relatable to the relevant years. Here, the assessment years were already completed on the date of search, and the disallowance of losses and estimated profit addition were not shown to arise from any specific seized material. As the statutory precondition for disturbing completed assessments was not met, the additions were quashed and the assesments could not be sustained. Case-Laws Income Tax Wed, 23 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467853