https://www.taxtmi.com/caselaws?id=235692 The HC held that reopening of assessment under section 153A for the relevant year was not justified due to lack of incriminating material relating to that year. Although search and seizure at the son's premises led to disclosures for subsequent years, no seized material or defect in books was found for the year in question. The AO cannot rely solely on disclosures or material from other years to reopen assessment for a year where no incriminating evidence exists. The Tribunal's deletion of additions was upheld, and the decision was against Revenue. en-us Tue, 02 Jul 2013 00:00:00 +0530 Mon, 04 Aug 2025 16:50:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235692 The HC held that reopening of assessment under section 153A for the relevant year was not justified due to lack of incriminating material relating to that year. Although search and seizure at the son's premises led to disclosures for subsequent years, no seized material or defect in books was found for the year in question. The AO cannot rely solely on disclosures or material from other years to reopen assessment for a year where no incriminating evidence exists. The Tribunal's deletion of additions was upheld, and the decision was against Revenue. Case-Laws Income Tax Tue, 02 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235692