https://www.taxtmi.com/caselaws?id=760545 ITAT Hyderabad clarified that fresh claims for deductions under Chapter VIA filed for the first time in a return submitted in response to a post-search notice are permissible only where the relevant assessment was abated at the time of the search; in such cases the return is treated as an original return allowing new claims. By contrast, completed (unabated) assessments cannot be reopened to admit first-time Chapter VIA claims unless incriminating material discovered during the search justifies disturbing the earlier assessment, preserving finality of completed assessments and limiting reassessment to undisclosed income. en-us Mon, 07 Oct 2024 00:00:00 +0530 Sat, 14 Feb 2026 11:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760545 ITAT Hyderabad clarified that fresh claims for deductions under Chapter VIA filed for the first time in a return submitted in response to a post-search notice are permissible only where the relevant assessment was abated at the time of the search; in such cases the return is treated as an original return allowing new claims. By contrast, completed (unabated) assessments cannot be reopened to admit first-time Chapter VIA claims unless incriminating material discovered during the search justifies disturbing the earlier assessment, preserving finality of completed assessments and limiting reassessment to undisclosed income. Case-Laws Income Tax Mon, 07 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760545