https://www.taxtmi.com/caselaws?id=470884 Section 153A does not permit a de novo reassessment of completed, unabated assessments. A deduction under section 80IA(4) requires a timely claim in the return filed under section 139(1), supported by the prescribed audit report and relevant agreement or approval. Where the original assessments had attained finality before search, no deduction was claimed or supported in the original returns, and no incriminating material linked to the fresh claim was found, the deduction cannot be claimed for the first time in returns filed under section 153A. en-us Mon, 11 Dec 2023 00:00:00 +0530 Wed, 12 Aug 2026 17:42:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470884 Section 153A does not permit a de novo reassessment of completed, unabated assessments. A deduction under section 80IA(4) requires a timely claim in the return filed under section 139(1), supported by the prescribed audit report and relevant agreement or approval. Where the original assessments had attained finality before search, no deduction was claimed or supported in the original returns, and no incriminating material linked to the fresh claim was found, the deduction cannot be claimed for the first time in returns filed under section 153A. Case-Laws Income Tax Mon, 11 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470884