PCIT v. Rameshbhai Jivraj Desai (2021) 276 Taxman 154 (Guj.)(HC)

S. 153A : Assessment-Search-No incriminating material was found- Assessment attained finality-Completed assessment could not be disturbed. [S. 132, 143(1), 143(3)]

Dismissing the appeal of the revenue the Court held that since no incriminating material against assessee in respect of an earlier assessment year for which assessment had already attained finality was unearthed during course of proceedings under section 153A, Assessing Officer while completing assessment under said section could not disturb completed assessment of assessee in respect of such earlier assessment year.  (AY. 2008-09)