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<h1>Search assessments under section 153A permit full reassessment for abated years but limit reopened completed years to incriminating search material.</h1> Section 153A's assessment power is search-linked: for abated years the AO may reassess total income afresh, but for completed/unabated years additions under section 153A are permissible only where specific incriminating material relating to that year is found during the search; absent such material, disturbance of a completed assessment must proceed, if at all, under sections 147-148 subject to their conditions.
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