https://www.taxtmi.com/caselaws?id=441122 Whether incriminating documents were found and seized during a search under Section 153A was determinative; the Supreme Court treated the special leave petition as governed by its prior decision in Abhisar Buildwell and disposed of the SLP accordingly. The dominant legal point is application of the precedent on assessment procedure when search-seized materials are relied upon; the operative effect is that the petition did not proceed separately but was resolved by applying the existing precedent, leaving the precedent's approach to search-seizure evidence and assessment outcome in force. en-us Fri, 28 Jul 2023 00:00:00 +0530 Mon, 02 Feb 2026 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441122 Whether incriminating documents were found and seized during a search under Section 153A was determinative; the Supreme Court treated the special leave petition as governed by its prior decision in Abhisar Buildwell and disposed of the SLP accordingly. The dominant legal point is application of the precedent on assessment procedure when search-seized materials are relied upon; the operative effect is that the petition did not proceed separately but was resolved by applying the existing precedent, leaving the precedent's approach to search-seizure evidence and assessment outcome in force. Case-Laws Income Tax Fri, 28 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441122