Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents found.

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....Where a second warranted search was executed on 21.11.2020, the earlier search of 27.02.2020 was held to be abated and materials seized in the first search cannot be treated as incriminating for the second search; consequence: those first-search materials cannot be relied on to initiate or complete proceedings under the later search-based assessment provision, and may only support a reopening under general reassessment provisions. The assessing officer may proceed under the search-based provision only on incriminating material actually found in the second search (loose papers) and may frame assessment for the search year on that basis; using first-search material in the second-search proceedings was ruled impermissible and the 153A-based assessment for the year under consideration was held bad in law.....