https://www.taxtmi.com/caselaws?id=792423 In an unabated assessment under section 153A, additions cannot be sustained unless they are based on incriminating material found during search. Here, the assessment year was treated as unabated because no assessment was pending on the date of search, and the addition rested on examination of the source of cash deposits in bank accounts of alleged paper companies, not on material discovered in the search. On that basis, the addition was held unsustainable under section 153A, and the matter was decided in favour of the assessee. en-us Wed, 29 Apr 2026 00:00:00 +0530 Thu, 28 May 2026 08:21:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792423 In an unabated assessment under section 153A, additions cannot be sustained unless they are based on incriminating material found during search. Here, the assessment year was treated as unabated because no assessment was pending on the date of search, and the addition rested on examination of the source of cash deposits in bank accounts of alleged paper companies, not on material discovered in the search. On that basis, the addition was held unsustainable under section 153A, and the matter was decided in favour of the assessee. Case-Laws Income Tax Wed, 29 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792423