Dismissing the appeal of the revenue the Court held that the completed assessments cannot be interfered with unless some incriminating material unearthed during course of search which was not produced or not already disclosed or made known in course of original assessment. (AY. 2012-13)
PCIT v. Param Dairy Ltd (2021) 133 taxmann.com 147 (Delhi)(HC) Editorial: Notice issued in SLP filed by the revenue ; PCIT v. Param Dairy Ltd. (2022) 284 Taxman 378 (SC)
S. 153A : Assessment-Search or requisition-No incriminating material-Addition cannot be made. [S. 132]