Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 153A.

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....Income Disclosure Scheme, 2016 immunity protected declared long-term capital gains from further taxation where the taxpayer had disclosed the share-sale gains and paid the prescribed tax. ITAT therefore upheld deletion of the addition for differential share-sale proceeds under section 68. For unabated assessments under section 153A, additions require incriminating material found during the search of the taxpayer. Third-party investigation material and statements recorded in other proceedings did not satisfy that requirement. ITAT sustained deletion of additions relating to alleged bogus capital gains and short-term capital loss, dismissed the Department's appeals, and dismissed unpressed cross-objections.....