https://www.taxtmi.com/caselaws?id=788470 Under section 153C, completed assessments can be disturbed only where incriminating material belonging to, or relatable to, the assessee is found during search; general seized material, disclosed entries or third-party ledgers are insufficient. On that principle, earlier assessment years were treated as unsustainable because no such specific material existed qua the assessee. For later years, the block period for a person other than the searched person was computed from the date the seized material reached the jurisdictional Assessing Officer, so the assessments fell within the six-year search framework and could not validly be framed under section 143(3). The challenged assessments were therefore set aside on jurisdictional grounds. en-us Mon, 09 Mar 2026 00:00:00 +0530 Mon, 23 Mar 2026 08:49:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788470 Under section 153C, completed assessments can be disturbed only where incriminating material belonging to, or relatable to, the assessee is found during search; general seized material, disclosed entries or third-party ledgers are insufficient. On that principle, earlier assessment years were treated as unsustainable because no such specific material existed qua the assessee. For later years, the block period for a person other than the searched person was computed from the date the seized material reached the jurisdictional Assessing Officer, so the assessments fell within the six-year search framework and could not validly be framed under section 143(3). The challenged assessments were therefore set aside on jurisdictional grounds. Case-Laws Income Tax Mon, 09 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788470