https://www.taxtmi.com/caselaws?id=446731 Delhi HC held that no addition can be made to completed assessments without incriminating material found during search. Assessment for AY 2011-12 was finalized before search date of 29.10.2013, with no pending assessment. Since no incriminating material was discovered during search and the statement relied upon by revenue was recorded after search action, the proposed question of law was not admitted as substantial. Court followed SC precedent in Abhisar Buildwell approving Delhi HC's earlier ruling in Kabul Chawla case. en-us Fri, 08 Dec 2023 00:00:00 +0530 Tue, 03 Mar 2026 15:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446731 Delhi HC held that no addition can be made to completed assessments without incriminating material found during search. Assessment for AY 2011-12 was finalized before search date of 29.10.2013, with no pending assessment. Since no incriminating material was discovered during search and the statement relied upon by revenue was recorded after search action, the proposed question of law was not admitted as substantial. Court followed SC precedent in Abhisar Buildwell approving Delhi HC's earlier ruling in Kabul Chawla case. Case-Laws Income Tax Fri, 08 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446731