https://www.taxtmi.com/caselaws?id=239488 In non-abated assessments under s.153A, the AO can disturb completed assessments only on the basis of incriminating material found during search, i.e., books/documents not produced earlier or undisclosed income/property discovered in search. Here, the return had been processed under s.143(1) and the time to issue notice under s.143(2) had expired on the search date, so no assessment was pending and no abatement arose. As no incriminating material or search statement indicated non-genuineness of the credited gifts, the AO lacked jurisdiction to invoke s.68 in the s.153A order; the deletion of the addition by the CIT(A) was upheld and the appeal was decided in favour of the assessee. en-us Thu, 28 Mar 2013 00:00:00 +0530 Mon, 29 Dec 2025 16:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239488 In non-abated assessments under s.153A, the AO can disturb completed assessments only on the basis of incriminating material found during search, i.e., books/documents not produced earlier or undisclosed income/property discovered in search. Here, the return had been processed under s.143(1) and the time to issue notice under s.143(2) had expired on the search date, so no assessment was pending and no abatement arose. As no incriminating material or search statement indicated non-genuineness of the credited gifts, the AO lacked jurisdiction to invoke s.68 in the s.153A order; the deletion of the addition by the CIT(A) was upheld and the appeal was decided in favour of the assessee. Case-Laws Income Tax Thu, 28 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239488