https://www.taxtmi.com/caselaws?id=795530 For unabated assessment years covered by a search assessment, a concluded assessment may be disturbed only on the basis of incriminating material found during the search. The notes state that the Assessing Officer cannot revisit eligibility for deduction under section 80-IA(4), including the taxpayer's character as a developer or works contractor, where no such material concerns the deduction. A retrospective amendment to section 80-IA(13) does not independently authorise revision of concluded assessments. Accordingly, disallowance of the deduction for unabated years without incriminating search material is impermissible. en-us Mon, 13 Jul 2026 00:00:00 +0530 Thu, 23 Jul 2026 08:42:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795530 For unabated assessment years covered by a search assessment, a concluded assessment may be disturbed only on the basis of incriminating material found during the search. The notes state that the Assessing Officer cannot revisit eligibility for deduction under section 80-IA(4), including the taxpayer's character as a developer or works contractor, where no such material concerns the deduction. A retrospective amendment to section 80-IA(13) does not independently authorise revision of concluded assessments. Accordingly, disallowance of the deduction for unabated years without incriminating search material is impermissible. Case-Laws Income Tax Mon, 13 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795530