https://www.taxtmi.com/article/detailed?id=11812 Where a search yields no incriminating material for assessment years that were completed or unabated, the Revenue lacks jurisdiction under Section 153A/153C to reopen those years but may initiate reassessment under Sections 147/148 subject to fulfillment of statutory conditions and procedural requirements including Section 148A; for pending/abated years revival under Section 153A(2) read with Section 153(8) applies and Assessing Officers must act to revive and complete such proceedings within prescribed timelines. en-us Mon, 04 Sep 2023 13:48:37 +0530 Mon, 04 Sep 2023 13:48:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11812 Where a search yields no incriminating material for assessment years that were completed or unabated, the Revenue lacks jurisdiction under Section 153A/153C to reopen those years but may initiate reassessment under Sections 147/148 subject to fulfillment of statutory conditions and procedural requirements including Section 148A; for pending/abated years revival under Section 153A(2) read with Section 153(8) applies and Assessing Officers must act to revive and complete such proceedings within prescribed timelines. Articles Income Tax Mon, 04 Sep 2023 13:48:37 +0530 https://www.taxtmi.com/article/detailed?id=11812