https://www.taxtmi.com/caselaws?id=788984 Section 153A does not permit additions to completed or unabated assessments unless incriminating material is found during search. Where the relevant assessment years had attained finality and were not pending on the date of search, and no such material was discovered, the additions could not be sustained. The fact that some assessments were processed under section 143(1) and others under section 143(3) did not change the position, and the pendency of an SLP against an earlier decision did not justify departing from binding jurisdictional precedent. The Revenue's challenge therefore failed. en-us Fri, 13 Mar 2026 00:00:00 +0530 Tue, 31 Mar 2026 11:34:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788984 Section 153A does not permit additions to completed or unabated assessments unless incriminating material is found during search. Where the relevant assessment years had attained finality and were not pending on the date of search, and no such material was discovered, the additions could not be sustained. The fact that some assessments were processed under section 143(1) and others under section 143(3) did not change the position, and the pendency of an SLP against an earlier decision did not justify departing from binding jurisdictional precedent. The Revenue's challenge therefore failed. Case-Laws Income Tax Fri, 13 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788984