https://www.taxtmi.com/caselaws?id=471624 For completed or unabated assessments, additions under section 153A require incriminating material found during the search. Third-party email backups, bank-payment analysis and statements did not independently establish unaccounted sales where no cogent or corroborative evidence was found at the assessee's premises. Post-search compilations did not constitute seized incriminating material, and selective reliance on unsupported statements could not sustain additions for alleged suppressed sales. The additions for the relevant assessment years were therefore deleted. en-us Wed, 09 Apr 2025 00:00:00 +0530 Thu, 10 Sep 2026 20:38:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471624 For completed or unabated assessments, additions under section 153A require incriminating material found during the search. Third-party email backups, bank-payment analysis and statements did not independently establish unaccounted sales where no cogent or corroborative evidence was found at the assessee's premises. Post-search compilations did not constitute seized incriminating material, and selective reliance on unsupported statements could not sustain additions for alleged suppressed sales. The additions for the relevant assessment years were therefore deleted. Case-Laws Income Tax Wed, 09 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471624