https://www.taxtmi.com/caselaws?id=471136 For unabated assessment years under search assessment proceedings, additions can be made only on the basis of incriminating material seized during the search and relatable to the relevant assessment year. Where no specific seized material is identified for the respective years, additions lack the required evidentiary basis and are unsustainable. This confines search assessments for completed, unabated years to matters supported by year-specific incriminating evidence. en-us Wed, 02 Apr 2025 00:00:00 +0530 Fri, 21 Aug 2026 20:33:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471136 For unabated assessment years under search assessment proceedings, additions can be made only on the basis of incriminating material seized during the search and relatable to the relevant assessment year. Where no specific seized material is identified for the respective years, additions lack the required evidentiary basis and are unsustainable. This confines search assessments for completed, unabated years to matters supported by year-specific incriminating evidence. Case-Laws Income Tax Wed, 02 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471136