No Reassessment Proceedings shall Conducted on Completed/unabated Assessments if no Incriminating Material Found During Search: Supreme Court [Read Judgement]

By Navasree A.M - On July 17, 2023 3:02 pm - 2 mins read
No Reassessment Proceedings shall Conducted on Completed - unabated Assessments - Incriminating Material Found During Search - Supreme Court - TAXSCAN

The Supreme Court bench, consisting of Justice C.T. Ravikumar and Justice Manoj Misra, declared that if no evidence indicating wrongdoing is discovered during the search, reassessment proceedings cannot be initiated for assessments that have already been completed or are ongoing. The Supreme Court stated that if no incriminating material is discovered during a search or…

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