https://www.taxtmi.com/caselaws?id=469496 In a non-abated search assessment, additions could not rest on third-party search material or statements when no incriminating material was found in the assessee's own search and the prescribed procedure for relying on such material was not followed. The Tribunal held the jurisdictional foundation for the section 153A additions to be invalid. It also deleted additions for alleged cash payments and unexplained investment because the relied-upon third-party material and statements were not supplied to the assessee and no cross-examination was allowed, leaving the evidence untested and uncorroborated. en-us Wed, 18 Jan 2023 00:00:00 +0530 Fri, 19 Jun 2026 15:34:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469496 In a non-abated search assessment, additions could not rest on third-party search material or statements when no incriminating material was found in the assessee's own search and the prescribed procedure for relying on such material was not followed. The Tribunal held the jurisdictional foundation for the section 153A additions to be invalid. It also deleted additions for alleged cash payments and unexplained investment because the relied-upon third-party material and statements were not supplied to the assessee and no cross-examination was allowed, leaving the evidence untested and uncorroborated. Case-Laws Income Tax Wed, 18 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469496