https://www.taxtmi.com/caselaws?id=244761 In section 153A proceedings, search material, pre-search enquiry records, employee statements, seized summary sheets and Commercial Tax Department reports may be relied on for assessment or reassessment of earlier years when they reveal a common pattern of suppression and incorrect sales recording. Separate search evidence for each individual year is not required if the material discloses the assessee's overall modus operandi. The text also notes that a remand for fresh consideration is legally sustainable where the assessee was not given adequate opportunity to explain the material collected during search and related proceedings, including where connected assessment years are directed to be reconsidered together. en-us Thu, 02 Jan 2014 00:00:00 +0530 Fri, 06 Jun 2014 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244761 In section 153A proceedings, search material, pre-search enquiry records, employee statements, seized summary sheets and Commercial Tax Department reports may be relied on for assessment or reassessment of earlier years when they reveal a common pattern of suppression and incorrect sales recording. Separate search evidence for each individual year is not required if the material discloses the assessee's overall modus operandi. The text also notes that a remand for fresh consideration is legally sustainable where the assessee was not given adequate opportunity to explain the material collected during search and related proceedings, including where connected assessment years are directed to be reconsidered together. Case-Laws Income Tax Thu, 02 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244761