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Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
96 taxmann.com 468 (SC) “Section 153A of the Income-tax Act, 1961 - Search and seizure (General principles) - Assessment years 2001-02 to 2003-04 and 2004-05 - High Court in impugned order held that invocation of section 153A to re-open concluded assessments of assessment years earlier to year of search was not justified in absence of incriminating material found