https://www.taxtmi.com/caselaws?id=801385 Third-party seized material recovered during a coordinated search must be used against an assessee through the assessment mechanism under Section 153C, rather than through Section 153A where the material was seized from another person's premises. This preserves the statutory route governing material belonging to or relating to a third party. A protective addition under Section 68 cannot continue once the corresponding substantive addition has been quashed, because the protective assessment has no independent basis after the substantive liability fails. en-us Mon, 28 Sep 2026 00:00:00 +0530 Wed, 21 Oct 2026 08:37:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801385 Third-party seized material recovered during a coordinated search must be used against an assessee through the assessment mechanism under Section 153C, rather than through Section 153A where the material was seized from another person's premises. This preserves the statutory route governing material belonging to or relating to a third party. A protective addition under Section 68 cannot continue once the corresponding substantive addition has been quashed, because the protective assessment has no independent basis after the substantive liability fails. Case-Laws Income Tax Mon, 28 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801385