https://www.taxtmi.com/caselaws?id=787417 Issue: whether reassessment under general reassessment provisions was valid when incriminating documents seized in a search of a third party related to the assessee. Principle applied: the statutory non obstante clause creates a special procedure for search linked cases requiring invocation of the search specific assessment route where seized material pertains to persons other than the searched party. Outcome: on the facts the assessing officer initially invoked the special route but then pursued general reassessment; that procedure was held inapplicable and the reopening under the general provisions was void for lack of jurisdiction, with the notice and consequential actions quashed. en-us Mon, 02 Feb 2026 00:00:00 +0530 Thu, 05 Mar 2026 08:41:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787417 Issue: whether reassessment under general reassessment provisions was valid when incriminating documents seized in a search of a third party related to the assessee. Principle applied: the statutory non obstante clause creates a special procedure for search linked cases requiring invocation of the search specific assessment route where seized material pertains to persons other than the searched party. Outcome: on the facts the assessing officer initially invoked the special route but then pursued general reassessment; that procedure was held inapplicable and the reopening under the general provisions was void for lack of jurisdiction, with the notice and consequential actions quashed. Case-Laws Income Tax Mon, 02 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787417