https://www.taxtmi.com/caselaws?id=471746 Section 153C assessments for unabated years require additions to be based on specific incriminating or seized material found during the search. Allegations of non-genuine bills, without any identified search material supporting the additions, cannot sustain such assessments. The relevant Section 153C assessments were therefore invalid and quashed in favour of the assessee. en-us Wed, 13 Aug 2025 00:00:00 +0530 Wed, 16 Sep 2026 13:56:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471746 Section 153C assessments for unabated years require additions to be based on specific incriminating or seized material found during the search. Allegations of non-genuine bills, without any identified search material supporting the additions, cannot sustain such assessments. The relevant Section 153C assessments were therefore invalid and quashed in favour of the assessee. Case-Laws Income Tax Wed, 13 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471746