https://www.taxtmi.com/caselaws?id=790720 Reassessment based on material recovered in a search can be sustained even where the search is later challenged, because the validity of the notice is tested on the date it is issued. An interim order concerning the search is only a prima facie view and does not by itself establish that the search is void. Where the notice under the Second Explanation to Section 148 is founded on search-derived material, a subsequent declaration of invalidity in the searched person's case does not retrospectively remove jurisdiction already validly exercised. The assessment order was therefore upheld and the writ petition dismissed. en-us Tue, 21 Apr 2026 00:00:00 +0530 Wed, 29 Apr 2026 08:16:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790720 Reassessment based on material recovered in a search can be sustained even where the search is later challenged, because the validity of the notice is tested on the date it is issued. An interim order concerning the search is only a prima facie view and does not by itself establish that the search is void. Where the notice under the Second Explanation to Section 148 is founded on search-derived material, a subsequent declaration of invalidity in the searched person's case does not retrospectively remove jurisdiction already validly exercised. The assessment order was therefore upheld and the writ petition dismissed. Case-Laws Income Tax Tue, 21 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790720