https://www.taxtmi.com/caselaws?id=800972 Completed or unabated assessments under Section 153A may be disturbed only for additions linked to incriminating material found during the search. Material already available to the Assessing Officer that is unconnected with search discoveries cannot support unrelated additions, including unexplained cash credits or related interest expenditure. Where no incriminating material supports a proposed addition, reassessment may instead be pursued under Sections 147 and 148, subject to their statutory conditions. en-us Mon, 06 Jul 2026 00:00:00 +0530 Wed, 14 Oct 2026 06:17:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800972 Completed or unabated assessments under Section 153A may be disturbed only for additions linked to incriminating material found during the search. Material already available to the Assessing Officer that is unconnected with search discoveries cannot support unrelated additions, including unexplained cash credits or related interest expenditure. Where no incriminating material supports a proposed addition, reassessment may instead be pursued under Sections 147 and 148, subject to their statutory conditions. Case-Laws Income Tax Mon, 06 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800972