https://www.taxtmi.com/caselaws?id=461741 Section 153A search assessments are confined, for completed or unabated assessments, by the existence of incriminating material found during the search or requisition. Where no such material is found, completed assessments cannot be disturbed under section 153A on the basis of other material. Pending assessments abate on search, and reassessment under sections 147 and 148 remains available only if their statutory conditions are met. The text states that this position follows the Supreme Court's settled ruling and that the Revenue's challenge failed. en-us Wed, 26 Apr 2023 00:00:00 +0530 Thu, 01 May 2025 17:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461741 Section 153A search assessments are confined, for completed or unabated assessments, by the existence of incriminating material found during the search or requisition. Where no such material is found, completed assessments cannot be disturbed under section 153A on the basis of other material. Pending assessments abate on search, and reassessment under sections 147 and 148 remains available only if their statutory conditions are met. The text states that this position follows the Supreme Court's settled ruling and that the Revenue's challenge failed. Case-Laws Income Tax Wed, 26 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461741