https://www.taxtmi.com/caselaws?id=470338 Section 153C proceedings require material seized during a third-party search; survey material merely impounded cannot establish that jurisdictional basis. The note states that, treating the Section 153C notice date as the relevant search date for the assessee, the assessment years were unabated. As no incriminating material was seized in the search, additions for those unabated years could not be sustained. The assessments were therefore described as invalid, with the additions deleted. en-us Wed, 19 Mar 2025 00:00:00 +0530 Thu, 23 Jul 2026 20:51:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470338 Section 153C proceedings require material seized during a third-party search; survey material merely impounded cannot establish that jurisdictional basis. The note states that, treating the Section 153C notice date as the relevant search date for the assessee, the assessment years were unabated. As no incriminating material was seized in the search, additions for those unabated years could not be sustained. The assessments were therefore described as invalid, with the additions deleted. Case-Laws Income Tax Wed, 19 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470338