https://www.taxtmi.com/caselaws?id=793653 Reassessment after search was treated as valid where it was founded on search material, and the assessee's dispute over the source or ownership of the electronic data did not by itself negate jurisdiction. For estimation of commission income from an accommodation entry business, 0.15% was accepted as a reasonable rate, but the seized tally data and forensic analysis report had to be confronted to the assessee before quantification. Because that material was not shown during assessment, the matter was remanded for fresh computation after compliance with natural justice. en-us Tue, 16 Jun 2026 00:00:00 +0530 Sat, 20 Jun 2026 08:04:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793653 Reassessment after search was treated as valid where it was founded on search material, and the assessee's dispute over the source or ownership of the electronic data did not by itself negate jurisdiction. For estimation of commission income from an accommodation entry business, 0.15% was accepted as a reasonable rate, but the seized tally data and forensic analysis report had to be confronted to the assessee before quantification. Because that material was not shown during assessment, the matter was remanded for fresh computation after compliance with natural justice. Case-Laws Income Tax Tue, 16 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793653