https://www.taxtmi.com/caselaws?id=471842 Section 153A additions in a completed assessment require incriminating material seized during search; where seized material and search statements indicate undisclosed income, additions remain sustainable. Income additionally declared in the return responding to a search notice may corroborate undisclosed income, and discovery of incriminating material permits other connected additions in the search assessment. Pursuit of a rectification application constitutes sufficient cause for delayed appeal only if pursued bona fide, without negligence or deliberate delay; a vexatious application does not excuse delay or require merits review. en-us Wed, 14 May 2025 00:00:00 +0530 Sat, 19 Sep 2026 14:01:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471842 Section 153A additions in a completed assessment require incriminating material seized during search; where seized material and search statements indicate undisclosed income, additions remain sustainable. Income additionally declared in the return responding to a search notice may corroborate undisclosed income, and discovery of incriminating material permits other connected additions in the search assessment. Pursuit of a rectification application constitutes sufficient cause for delayed appeal only if pursued bona fide, without negligence or deliberate delay; a vexatious application does not excuse delay or require merits review. Case-Laws Income Tax Wed, 14 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471842