https://www.taxtmi.com/caselaws?id=468662 For a completed or unabated assessment year, an addition under section 153A cannot be sustained without incriminating material found during search; information gathered from other sources is insufficient for that purpose. The commentary also notes that, where the statutory conditions are otherwise met, reassessment under sections 147 and 148 remains legally available and is not rendered infirm by that observation. On those principles, the challenge to the appellate authority's view failed and the assessee's grounds were dismissed. en-us Thu, 06 Feb 2025 00:00:00 +0530 Fri, 15 May 2026 20:34:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468662 For a completed or unabated assessment year, an addition under section 153A cannot be sustained without incriminating material found during search; information gathered from other sources is insufficient for that purpose. The commentary also notes that, where the statutory conditions are otherwise met, reassessment under sections 147 and 148 remains legally available and is not rendered infirm by that observation. On those principles, the challenge to the appellate authority's view failed and the assessee's grounds were dismissed. Case-Laws Income Tax Thu, 06 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468662