https://www.taxtmi.com/caselaws?id=296942 ITAT held that the Assessing Officer could not revisit issues in proceedings under s.153A because the taxpayer's returns had been accepted before the search and no s.143(2) notice was issued within time. Assessments completed prior to the search had not abated, so s.153A proceedings were confined to material actually found during the search; as no incriminating material was recovered, the AO's additions for the relevant assessment years were unjustified. The taxpayer's grounds were allowed and the additions set aside. en-us Wed, 03 May 2017 00:00:00 +0530 Mon, 03 Nov 2025 17:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296942 ITAT held that the Assessing Officer could not revisit issues in proceedings under s.153A because the taxpayer's returns had been accepted before the search and no s.143(2) notice was issued within time. Assessments completed prior to the search had not abated, so s.153A proceedings were confined to material actually found during the search; as no incriminating material was recovered, the AO's additions for the relevant assessment years were unjustified. The taxpayer's grounds were allowed and the additions set aside. Case-Laws Income Tax Wed, 03 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296942