https://www.taxtmi.com/caselaws?id=795287 For unabated assessment years covered by a search, a completed assessment may be disturbed only on incriminating material relating to that year that reveals undisclosed income. The notes state that pending assessments abate and permit assessment of total income, but completed assessments remain protected absent such material. Where the Assessing Officer adopts this legally correct approach, revisionary jurisdiction cannot be invoked merely because the Principal Commissioner holds a different view. Accordingly, revision of the completed assessment is not available without incriminating material establishing undisclosed income. en-us Thu, 16 Jul 2026 00:00:00 +0530 Mon, 20 Jul 2026 09:37:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795287 For unabated assessment years covered by a search, a completed assessment may be disturbed only on incriminating material relating to that year that reveals undisclosed income. The notes state that pending assessments abate and permit assessment of total income, but completed assessments remain protected absent such material. Where the Assessing Officer adopts this legally correct approach, revisionary jurisdiction cannot be invoked merely because the Principal Commissioner holds a different view. Accordingly, revision of the completed assessment is not available without incriminating material establishing undisclosed income. Case-Laws Income Tax Thu, 16 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795287