https://www.taxtmi.com/caselaws?id=791259 In search-related income-tax proceedings, seized electronic data, tally records, excel sheets and statements linked the assessee to an accommodation-entry pattern, so objections to section 153C jurisdiction, satisfaction, approval, DIN, limitation and natural justice failed for want of any real statutory infirmity. The absence of direct proof did not defeat the additions, because the authorities relied on surrounding circumstances and preponderance of probabilities to sustain the findings that unexplained money and commission had been brought to tax. The assessment and the additions under sections 69A and 69C were upheld. en-us Mon, 04 May 2026 00:00:00 +0530 Fri, 08 May 2026 07:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791259 In search-related income-tax proceedings, seized electronic data, tally records, excel sheets and statements linked the assessee to an accommodation-entry pattern, so objections to section 153C jurisdiction, satisfaction, approval, DIN, limitation and natural justice failed for want of any real statutory infirmity. The absence of direct proof did not defeat the additions, because the authorities relied on surrounding circumstances and preponderance of probabilities to sustain the findings that unexplained money and commission had been brought to tax. The assessment and the additions under sections 69A and 69C were upheld. Case-Laws Income Tax Mon, 04 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791259