2026 (5) TMI 1625

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.... Sanjeev Kaushal, CIT, DR ORDER PER ANUBHAV SHARMA, JM: This appeal is preferred by the assessee against the order dated 25.09.2025 of the Ld. Commissioner of Income Tax (Appeals)-31, Delhi (hereinafter referred as Ld. First Appellate Authority or in short Ld. 'FAA') in DIN & Order No.: ITBA/APL/S/250/2025-26/1081171770(1) arising out of the order dated 09.04.2021 u/s 153A of the Income T....

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....categorically laid down that in case of unabated assessment it is only the incriminating material found during search can be relied. 4. We find that additions have been made in respect of cash deposited in the account of 3 other companies. After going through the assessment order we find that allegation is that assessee was engaged in the paper companies which have been attributed to the assess....