Dismissing the appeal, the Court held that when no incriminating material was found during search, completed assessment cannot be reopened referred PCIT v. Abhisar Buildwell Pvt. Ltd(2023)454 ITR 212 (SC) (AY.2012-13)
PCIT v. Kaushik Devjibhai Patel (2025) 482 ITR 808 (Guj)(HC)
S. 153A: Assessment-Search-No incriminating material found during search-Completed assessment cannot be interfered with.[S.260A]
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