https://www.taxtmi.com/caselaws?id=792212 Third-party seized material used for an assessment year preceding the search year must be addressed through the reassessment framework, including the prescribed satisfaction and approval under the statutory deeming provision. Additions based on documents and statements seized from another person cannot be made by bypassing that procedure through a regular assessment under section 143(3). The assessment was therefore treated as invalid and quashed because it relied on third-party search material without following the required reassessment route. en-us Wed, 20 May 2026 00:00:00 +0530 Sat, 23 May 2026 10:31:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792212 Third-party seized material used for an assessment year preceding the search year must be addressed through the reassessment framework, including the prescribed satisfaction and approval under the statutory deeming provision. Additions based on documents and statements seized from another person cannot be made by bypassing that procedure through a regular assessment under section 143(3). The assessment was therefore treated as invalid and quashed because it relied on third-party search material without following the required reassessment route. Case-Laws Income Tax Wed, 20 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792212