https://www.taxtmi.com/caselaws?id=470347 For completed, unabated assessment years, Section 153A permits additions only where incriminating material is unearthed during the search and linked to those additions. Bank-account entries and a statement recorded under Section 132(4), without independent supporting evidence or identified seized material, do not satisfy that requirement. The notes state that assessments already final on the search date cannot be reassessed under Section 153A using other material; accordingly, additions made without search-derived incriminating material are impermissible. en-us Wed, 19 Mar 2025 00:00:00 +0530 Thu, 23 Jul 2026 20:51:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470347 For completed, unabated assessment years, Section 153A permits additions only where incriminating material is unearthed during the search and linked to those additions. Bank-account entries and a statement recorded under Section 132(4), without independent supporting evidence or identified seized material, do not satisfy that requirement. The notes state that assessments already final on the search date cannot be reassessed under Section 153A using other material; accordingly, additions made without search-derived incriminating material are impermissible. Case-Laws Income Tax Wed, 19 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470347