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

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…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
  ₹1199 + GST for 1 year

Subscribe Now

taxscan-loader