https://www.taxtmi.com/caselaws?id=418615 In search-related proceedings under section 153C, a completed assessment year cannot be disturbed unless the addition is founded on incriminating material found during the search. Here, the original assessment under section 143(3) had already attained finality, and the proposed addition was based only on a fresh reappraisal of expenses already examined in the regular assessment. As no incriminating material was shown to support the addition, the completed assessment could not be reopened on that basis, and the Revenue's challenge failed. en-us Tue, 08 Feb 2022 00:00:00 +0530 Mon, 21 Feb 2022 08:18:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418615 In search-related proceedings under section 153C, a completed assessment year cannot be disturbed unless the addition is founded on incriminating material found during the search. Here, the original assessment under section 143(3) had already attained finality, and the proposed addition was based only on a fresh reappraisal of expenses already examined in the regular assessment. As no incriminating material was shown to support the addition, the completed assessment could not be reopened on that basis, and the Revenue's challenge failed. Case-Laws Income Tax Tue, 08 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418615