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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Search-triggered assessment bar: officers need not issue notices for prior years when searches or requisitions recover valuables linked to a constituency election.</h1> A rule exempts the Assessing Officer from issuing notices for assessment or reassessment of prior years where a search or requisition uncovers money, bullion, jewellery or other valuables, including when such operations occur in a constituency linked to an ongoing election, but excludes searches after poll hours and cases where assessment or reassessment has abated under the abatement provisions.

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