https://www.taxtmi.com/caselaws?id=790472 Section 153C jurisdiction requires seized material to show a clear, direct and corroborated nexus with the other person sought to be assessed; loose papers found with a third party, unlinked to the assessee by name or other reliable identifiers, were insufficient, so the notice and assessment failed. Additions based on diaries, notebooks and digital references to "DD" also could not stand because private third-party notings and tenuous contact-data references did not prove authorship, receipt of undisclosed cash, or any verified link to the assessee; suspicion and human probabilities could not replace independent corroboration. The assessment and related addition were therefore set aside. en-us Mon, 20 Apr 2026 00:00:00 +0530 Sat, 25 Apr 2026 08:51:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790472 Section 153C jurisdiction requires seized material to show a clear, direct and corroborated nexus with the other person sought to be assessed; loose papers found with a third party, unlinked to the assessee by name or other reliable identifiers, were insufficient, so the notice and assessment failed. Additions based on diaries, notebooks and digital references to "DD" also could not stand because private third-party notings and tenuous contact-data references did not prove authorship, receipt of undisclosed cash, or any verified link to the assessee; suspicion and human probabilities could not replace independent corroboration. The assessment and related addition were therefore set aside. Case-Laws Income Tax Mon, 20 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790472