https://www.taxtmi.com/caselaws?id=463731 ITAT, Ahmedabad held that completed assessments cannot be disturbed in absence of incriminating material discovered during search, while proceedings under Section 153A/153C may proceed only as to abated years. Relying on Gujarat HC precedent, the Tribunal found no incriminating documents connecting the taxpayer to the cited sale and that books already disclosed regular items. Consequently the assessment framed u/s 153A read with s.143(3) was quashed and the appeal decided against the revenue. en-us Wed, 21 Dec 2022 00:00:00 +0530 Fri, 12 Sep 2025 18:15:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463731 ITAT, Ahmedabad held that completed assessments cannot be disturbed in absence of incriminating material discovered during search, while proceedings under Section 153A/153C may proceed only as to abated years. Relying on Gujarat HC precedent, the Tribunal found no incriminating documents connecting the taxpayer to the cited sale and that books already disclosed regular items. Consequently the assessment framed u/s 153A read with s.143(3) was quashed and the appeal decided against the revenue. Case-Laws Income Tax Wed, 21 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463731