https://www.taxtmi.com/caselaws?id=468490 In search assessments under section 153A, additions to completed or unabated assessments require incriminating material found against the assessee during search. A retracted statement, without corroborative evidence, cannot by itself justify an addition. Where the seized material belongs to or relates to a third party, the proper course is section 153C rather than section 153A, and a nexus between the material and the assessee must be established. On these principles, third-party material and an uncorroborated retracted statement are insufficient to sustain an addition under section 153A. en-us Wed, 14 Jan 2026 00:00:00 +0530 Fri, 08 May 2026 21:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468490 In search assessments under section 153A, additions to completed or unabated assessments require incriminating material found against the assessee during search. A retracted statement, without corroborative evidence, cannot by itself justify an addition. Where the seized material belongs to or relates to a third party, the proper course is section 153C rather than section 153A, and a nexus between the material and the assessee must be established. On these principles, third-party material and an uncorroborated retracted statement are insufficient to sustain an addition under section 153A. Case-Laws Income Tax Wed, 14 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468490