https://www.taxtmi.com/caselaws?id=799416 Search assessments under sections 153A/153C remained valid because seized documents had an indirect connection with the additions, despite the challenge concerning incriminating material in unabated years. Additions for unexplained bank deposits were not sustainable where fund-flow records and documented sources, including withdrawals, salary, savings, transfers and maturity or sale proceeds, explained the deposits, including joint-account credits. Rough seized salary calculations could not establish undisclosed income without evidence of actual receipt or independent corroboration. A mobile-phone note concerning gold did not prove unexplained jewellery investment absent purchase evidence or a financial trail, particularly where family holdings were within reasonable CBDT norms. Additions based on deposits or informal notings require adequate evidentiary support. en-us Wed, 25 Mar 2026 00:00:00 +0530 Tue, 22 Sep 2026 08:17:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799416 Search assessments under sections 153A/153C remained valid because seized documents had an indirect connection with the additions, despite the challenge concerning incriminating material in unabated years. Additions for unexplained bank deposits were not sustainable where fund-flow records and documented sources, including withdrawals, salary, savings, transfers and maturity or sale proceeds, explained the deposits, including joint-account credits. Rough seized salary calculations could not establish undisclosed income without evidence of actual receipt or independent corroboration. A mobile-phone note concerning gold did not prove unexplained jewellery investment absent purchase evidence or a financial trail, particularly where family holdings were within reasonable CBDT norms. Additions based on deposits or informal notings require adequate evidentiary support. Case-Laws Income Tax Wed, 25 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799416