https://www.taxtmi.com/caselaws?id=470911 For concluded assessments, Section 153A permits additions or disallowances only where they have a nexus with incriminating material found during the search. Where the relevant assessments had already concluded before the search and the Revenue did not dispute that the additions and disallowances lacked such a connection, the search assessments exceeded jurisdiction. Additions made without reference to incriminating material in respect of concluded assessments are unsustainable. en-us Wed, 11 Sep 2019 00:00:00 +0530 Thu, 13 Aug 2026 14:38:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470911 For concluded assessments, Section 153A permits additions or disallowances only where they have a nexus with incriminating material found during the search. Where the relevant assessments had already concluded before the search and the Revenue did not dispute that the additions and disallowances lacked such a connection, the search assessments exceeded jurisdiction. Additions made without reference to incriminating material in respect of concluded assessments are unsustainable. Case-Laws Income Tax Wed, 11 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470911