Assessment under Section 153A and seizure of incriminating documents - SLP disposed by applying existing precedent.

Whether incriminating documents were found and seized during a search under Section 153A was determinative; the Supreme Court treated the special leave petition as governed by its prior decision in Abhisar Buildwell and disposed of the SLP accordingly. The dominant legal point is application of the precedent on assessment procedure when search-seized materials are relied upon; the operative effect is that the petition did not proceed separately but was resolved by applying the existing precedent, leaving the precedent's approach to search-seizure evidence and assessment outcome in force.

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The Supreme Court, in a judgment by HON'BLE MRS. JUSTICE B.V. NAGARATHNA and HON'BLE MR. JUSTICE UJJAL BHUYAN, condoned delay and disposed of a special leave petition citing a previous judgment in Civil Appeal No. 6580 of 2021. Pending application(s) were also disposed of.

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