https://www.taxtmi.com/caselaws?id=471350 Section 153A jurisdiction requires a search under Section 132 against the person assessed. Where no search warrant exists in the assessee's name, a warrant issued for other persons sharing the premises does not establish that requirement. For an unabated assessment, additions under Section 153A must also rest on incriminating material found during the search and linked to those additions. In the absence of a search against the assessee and of such material, assumption of jurisdiction and the resulting additions are invalid. 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=471350 Section 153A jurisdiction requires a search under Section 132 against the person assessed. Where no search warrant exists in the assessee's name, a warrant issued for other persons sharing the premises does not establish that requirement. For an unabated assessment, additions under Section 153A must also rest on incriminating material found during the search and linked to those additions. In the absence of a search against the assessee and of such material, assumption of jurisdiction and the resulting additions are invalid. Case-Laws Income Tax Fri, 04 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471350