https://www.taxtmi.com/caselaws?id=470347 For completed, unabated assessment years, additions under Section 153A require incriminating material unearthed during the search and linked to the proposed 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. Where no assessment proceedings were pending on the search date, the completed assessments cannot be reassessed under Section 153A on the basis of other material alone. Additions in such circumstances 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, additions under Section 153A require incriminating material unearthed during the search and linked to the proposed 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. Where no assessment proceedings were pending on the search date, the completed assessments cannot be reassessed under Section 153A on the basis of other material alone. Additions in such circumstances are impermissible. Case-Laws Income Tax Wed, 19 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470347