https://www.taxtmi.com/caselaws?id=762085 The court analysed the interplay between the non obstante clause in the law enabling assessments from search material and the general reassessment provision, holding that the enabling provision operates only if the assessing officer actually assumed jurisdiction under that enabling provision. Because no satisfaction note or transmission of seized material from the searched person's AO was shown, the AO had not assumed that special jurisdiction; therefore reassessment proceeded validly under the general reassessment provision on the basis of independent information from investigations and could be sustained. en-us Wed, 20 Nov 2024 00:00:00 +0530 Mon, 09 Feb 2026 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762085 The court analysed the interplay between the non obstante clause in the law enabling assessments from search material and the general reassessment provision, holding that the enabling provision operates only if the assessing officer actually assumed jurisdiction under that enabling provision. Because no satisfaction note or transmission of seized material from the searched person's AO was shown, the AO had not assumed that special jurisdiction; therefore reassessment proceeded validly under the general reassessment provision on the basis of independent information from investigations and could be sustained. Case-Laws Income Tax Wed, 20 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762085