https://www.taxtmi.com/caselaws?id=263412 The Delhi HC held that additions made to the assessee's income for AYs 2002-03, 2005-06, and 2006-07 under Section 153A were not sustainable. Since these assessments were already completed before the search date and no incriminating material was found during the search, the AO could not make additional assessments. The court clarified that while Section 153A mandates fresh assessment for six preceding years after a search, completed assessments can only be interfered with based on incriminating material discovered during the search. The appeal was decided in favor of the assessee. en-us Fri, 28 Aug 2015 00:00:00 +0530 Thu, 05 Jun 2025 16:51:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263412 The Delhi HC held that additions made to the assessee's income for AYs 2002-03, 2005-06, and 2006-07 under Section 153A were not sustainable. Since these assessments were already completed before the search date and no incriminating material was found during the search, the AO could not make additional assessments. The court clarified that while Section 153A mandates fresh assessment for six preceding years after a search, completed assessments can only be interfered with based on incriminating material discovered during the search. The appeal was decided in favor of the assessee. Case-Laws Income Tax Fri, 28 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263412