https://www.taxtmi.com/caselaws?id=471358 Section 153A permits regular additions without incriminating material where the assessment was pending on the search date and therefore abated. Where the period for issuing notice under section 143(2) had not expired, the assessment remained open for full determination under section 153A, rather than being subject to the restriction applicable to completed assessments. Disallowance of bought-note purchases from unregistered dealers may be sustained where purchases lack bills or vouchers, are paid in cash, and manually prepared invoices leave the expenditure unsubstantiated. en-us Fri, 04 Apr 2025 00:00:00 +0530 Mon, 31 Aug 2026 18:58:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471358 Section 153A permits regular additions without incriminating material where the assessment was pending on the search date and therefore abated. Where the period for issuing notice under section 143(2) had not expired, the assessment remained open for full determination under section 153A, rather than being subject to the restriction applicable to completed assessments. Disallowance of bought-note purchases from unregistered dealers may be sustained where purchases lack bills or vouchers, are paid in cash, and manually prepared invoices leave the expenditure unsubstantiated. Case-Laws Income Tax Fri, 04 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471358