https://www.taxtmi.com/caselaws?id=467924 In completed assessments under section 153A, additions are confined to incriminating material found in the search on the assessee, and third-party search material cannot be used without following section 153C. Uncorroborated section 132(4) statements, especially when retracted and unsupported by independent enquiry, do not by themselves sustain additions for alleged cash loans or notional interest. Section 69 requires proof of actual investment and unexplained source, while section 69A requires the Revenue to establish ownership of jewellery and reject the assessee's explanation on cogent grounds. On the facts stated, the additions under sections 69, 56 and 69A were deleted. en-us Tue, 06 Jan 2026 00:00:00 +0530 Tue, 07 Apr 2026 16:13:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467924 In completed assessments under section 153A, additions are confined to incriminating material found in the search on the assessee, and third-party search material cannot be used without following section 153C. Uncorroborated section 132(4) statements, especially when retracted and unsupported by independent enquiry, do not by themselves sustain additions for alleged cash loans or notional interest. Section 69 requires proof of actual investment and unexplained source, while section 69A requires the Revenue to establish ownership of jewellery and reject the assessee's explanation on cogent grounds. On the facts stated, the additions under sections 69, 56 and 69A were deleted. Case-Laws Income Tax Tue, 06 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467924