https://www.taxtmi.com/caselaws?id=785877 Abatement of an earlier search by executing a subsequent warrant prevents use of incriminating material seized in the first search to support a later search-based assessment; material from the earlier search may only support reassessment proceedings (reopening) and not a fresh search-assessment for the later search year. The assessing officer treated the later warrant date as the search date and completed a search-assessment for the same AY using materials from the first search, which the tribunal found improper. Only new incriminating material seized in the second search may be relied on for the second search assessment and for initiating assessments for immediately preceding years. en-us Wed, 28 Jan 2026 00:00:00 +0530 Mon, 02 Feb 2026 08:20:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785877 Abatement of an earlier search by executing a subsequent warrant prevents use of incriminating material seized in the first search to support a later search-based assessment; material from the earlier search may only support reassessment proceedings (reopening) and not a fresh search-assessment for the later search year. The assessing officer treated the later warrant date as the search date and completed a search-assessment for the same AY using materials from the first search, which the tribunal found improper. Only new incriminating material seized in the second search may be relied on for the second search assessment and for initiating assessments for immediately preceding years. Case-Laws Income Tax Wed, 28 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785877