https://www.taxtmi.com/caselaws?id=445456 The text addresses whether incriminating material found during search can be used to frame assessments of persons other than the searched person and the scope for rectification under the appellate rectification provision. It explains the legal standard that documents seized must belong to the assessee rather than merely pertain to or relate to them for jurisdiction under the special search-assessment provisions, and that assessments under special search proceedings must be founded on material recovered from the searched premises only; consequence: rectification was refused where the Tribunal had examined merits. It also addresses limitation constraints on assessment and the temporal reduction of the rectification window, affecting reliance on later precedent. en-us Thu, 02 Nov 2023 00:00:00 +0530 Mon, 19 Jan 2026 16:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445456 The text addresses whether incriminating material found during search can be used to frame assessments of persons other than the searched person and the scope for rectification under the appellate rectification provision. It explains the legal standard that documents seized must belong to the assessee rather than merely pertain to or relate to them for jurisdiction under the special search-assessment provisions, and that assessments under special search proceedings must be founded on material recovered from the searched premises only; consequence: rectification was refused where the Tribunal had examined merits. It also addresses limitation constraints on assessment and the temporal reduction of the rectification window, affecting reliance on later precedent. Case-Laws Income Tax Thu, 02 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445456