https://www.taxtmi.com/caselaws?id=797216 For unabated assessments under section 153A, completed assessments may be disturbed only through additions based on incriminating material found during the search. Additions for cash payments, tax-deduction defaults, expenses, credits and negative cash balances cannot rest solely on disclosed books, special-audit observations or uncorroborated investigation statements where no seized document, record or electronic evidence directly supports them. The identified additions therefore lacked the required jurisdictional foundation and were deleted. en-us Thu, 12 Feb 2026 00:00:00 +0530 Wed, 19 Aug 2026 08:20:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797216 For unabated assessments under section 153A, completed assessments may be disturbed only through additions based on incriminating material found during the search. Additions for cash payments, tax-deduction defaults, expenses, credits and negative cash balances cannot rest solely on disclosed books, special-audit observations or uncorroborated investigation statements where no seized document, record or electronic evidence directly supports them. The identified additions therefore lacked the required jurisdictional foundation and were deleted. Case-Laws Income Tax Thu, 12 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797216