https://www.taxtmi.com/caselaws?id=456393 The SC dismissed the Special Leave Petition, affirming that the assessing officer cannot make additions in completed/unabated assessments without incriminating material found under Section 132 of the Income Tax Act, 1961. The Court clarified that reopening such assessments under Sections 147/148 requires strict adherence to statutory conditions, aligning with principles from a common judgment in related appeals. Pending applications were ordered to be resolved following these principles. en-us Mon, 07 Aug 2023 00:00:00 +0530 Tue, 02 Jun 2026 10:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456393 The SC dismissed the Special Leave Petition, affirming that the assessing officer cannot make additions in completed/unabated assessments without incriminating material found under Section 132 of the Income Tax Act, 1961. The Court clarified that reopening such assessments under Sections 147/148 requires strict adherence to statutory conditions, aligning with principles from a common judgment in related appeals. Pending applications were ordered to be resolved following these principles. Case-Laws Income Tax Mon, 07 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456393