https://www.taxtmi.com/caselaws?id=795287 Search assessments distinguish between pending proceedings, which abate and permit assessment of total income, and completed or unabated assessments, which may be disturbed only on incriminating material relating to the relevant year that reveals undisclosed income. Revisionary jurisdiction cannot be invoked merely because the Principal Commissioner prefers a different view where the Assessing Officer has adopted a legally correct view. In the absence of incriminating material establishing undisclosed income, revision of a completed assessment is not permissible. 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 Search assessments distinguish between pending proceedings, which abate and permit assessment of total income, and completed or unabated assessments, which may be disturbed only on incriminating material relating to the relevant year that reveals undisclosed income. Revisionary jurisdiction cannot be invoked merely because the Principal Commissioner prefers a different view where the Assessing Officer has adopted a legally correct view. In the absence of incriminating material establishing undisclosed income, revision of a completed assessment is not permissible. Case-Laws Income Tax Thu, 16 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795287