https://www.taxtmi.com/caselaws?id=187668 The HC held that the Assessing Officer lacked jurisdiction under section 153A of the Income Tax Act to reopen concluded assessments in the absence of incriminating material discovered during search and seizure. The court affirmed that incriminating material is a necessary precondition for invoking powers under sections 153C read with 153A. Consequently, reopening assessments without such material was not permissible. en-us Wed, 24 Aug 2016 00:00:00 +0530 Wed, 23 Jul 2025 16:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187668 The HC held that the Assessing Officer lacked jurisdiction under section 153A of the Income Tax Act to reopen concluded assessments in the absence of incriminating material discovered during search and seizure. The court affirmed that incriminating material is a necessary precondition for invoking powers under sections 153C read with 153A. Consequently, reopening assessments without such material was not permissible. Case-Laws Income Tax Wed, 24 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187668