https://www.taxtmi.com/caselaws?id=446053 The HC upheld ITAT's decision that no additions can be made under Section 153A for completed assessments when no incriminating material is found during search. The court distinguished between abated and completed assessments, holding that AO's jurisdiction under Section 153A is limited to incriminating material discovered during search for completed assessments. Revenue was precluded from considering other materials or sources. The court relied on SC precedent in Abhisar Buildwell and Delhi HC decision in Kabul Chawla, confirming that legislative intent was to allow reopening only pending assessments, not completed ones, absent incriminating evidence from search operations. en-us Mon, 06 Nov 2023 00:00:00 +0530 Wed, 18 Feb 2026 16:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446053 The HC upheld ITAT's decision that no additions can be made under Section 153A for completed assessments when no incriminating material is found during search. The court distinguished between abated and completed assessments, holding that AO's jurisdiction under Section 153A is limited to incriminating material discovered during search for completed assessments. Revenue was precluded from considering other materials or sources. The court relied on SC precedent in Abhisar Buildwell and Delhi HC decision in Kabul Chawla, confirming that legislative intent was to allow reopening only pending assessments, not completed ones, absent incriminating evidence from search operations. Case-Laws Income Tax Mon, 06 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446053