https://www.taxtmi.com/caselaws?id=468755 Search-related incriminating material and statements could not be used to justify reassessment under Sections 147/148 when the special search-assessment machinery applied. The Court applied the settled distinction that Section 153-A governs the searched person, while Section 153-C applies where the material belongs to or relates to another person. On those facts, reassessment was not the proper jurisdictional route, so the reopening notices and reassessment orders were set aside. The department was left free to proceed under Section 153-C and other applicable provisions in accordance with law. en-us Wed, 22 May 2024 00:00:00 +0530 Tue, 19 May 2026 18:56:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468755 Search-related incriminating material and statements could not be used to justify reassessment under Sections 147/148 when the special search-assessment machinery applied. The Court applied the settled distinction that Section 153-A governs the searched person, while Section 153-C applies where the material belongs to or relates to another person. On those facts, reassessment was not the proper jurisdictional route, so the reopening notices and reassessment orders were set aside. The department was left free to proceed under Section 153-C and other applicable provisions in accordance with law. Case-Laws Income Tax Wed, 22 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468755